NARENDRA KUMAR CHATURVEDI,HINDAUN CITY vs. ITO, SAWAI MADHOPUR

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ITA 170/JPR/2015Status: DisposedITAT Jaipur24 March 2017AY 2006-073 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal rejected the adjournment application due to repeated non-appearance and lack of supporting evidence. The appeal was dismissed in limine, with liberty to seek recall upon demonstrating reasonable cause.

What were the facts?

The assessee's appeal was listed for hearing multiple times, but neither the assessee nor their representative appeared. The assessee's representative cited medical reasons for seeking adjournments, but no supporting documentation was provided.

What were the issues?

Whether the appeal should be dismissed for non-prosecution despite repeated adjournments and lack of supporting documentation for the adjournment requests.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SMT DIVA SINGH, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ ITA No. 170/JP/2015

For Respondent: Shri O.P. Bhateja (Addl. CIT)
Hearing: 22.03.2017

Heard together (2 matters)

ITA No. 170/JP/2015
ITA No. 130/JP/16

Read from the judgment's own cause title. This page is filed under one of them.

PER SHRI VIKRAM SINGH YADAV, A.M.

This is an appeal filed by the assessee against the order of the Ld.

CIT(A), Ajmer dated 07.10.2014.

2.

No one attended on behalf of the assessee. Ld DR is heard. In terms of

the adjournment application signed by Mr. K.K. Goyal received by the

Registry, it is stated that Shri C.M. Gupta who had been conducting the

income tax matter including the subject appeal was seriously affected by

VIDAL disease and he has been advised to take complete bed rest. It was

ITA No. 130/JP/16 Ravi Poddar, C-17, SJS Highway, Bani Park Vs. ACIT, Circle-3, Jaipur accordingly requested that hearing in the matter may kindly be adjourned for

at least a month. From perusal of the records, it is noted that the appeal has

been filed on 27.02.2015 and after removing the defects, it was list for hearing on 1st January, 2016. Thereafter, at the request of the AR, the matter

was adjourned to 09.03.2016, 28.04.2016, 27.05.2016, 08.07.2016,

11.08.2016, 15.11.2016, and has now come up for hearing today. In each of

the adjournment applications filed by the ld AR, it is noted that the reason for

seeking adjournment has been stated to be unavailability of the Ld. AR on

account of his medical condition. However, there is nothing on record in terms

of affidavit and/medical certificate in support of the adjournment petitions

which have been filed, from time to time. Further, there is no material which

is available on record to decide the matter on merit. In light of that, it seems

that adequate opportunity has been granted to the assessee from time to

time, however the matter has not been represented before the Bench and it

seems that no useful purposes would be served in adjourning the matter any

further. Following the decision of Delhi Bench of ITAT in the case of CIT vs.

Multiplan India (P) Ltd., (1991) 38 ITD 320 and also the judgment of the

Hon’ble M.P. High Court in the case of Estate of Late Tukhoji Rao Holkar vs.

CWT (1997) 223 ITR 480 (MP), the adjournment application is rejected and

the appeal of the assessee is dismissed in limine, with a liberty to seek a recall

on demonstrating reasonable cause.

In the result the appeal filed by the assessee is dismissed.

ITA No. 130/JP/16 Ravi Poddar, C-17, SJS Highway, Bani Park Vs. ACIT, Circle-3, Jaipur

Order pronounced in the open court on 24/03/2017.

Sd/- Sd/- (DIVA SINGH) (VIKRAM SINGH YADAV) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Jaipur Dated:- 24/ 03/2017. *SANJEEV* आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

vihykFkhZ@The Appellant- Shri Narendra Kumar Chaturvedi, C/o. C.M. 1. Gupta, Tax-Consultants, D-6, Station Road, HINDAUN CITY-322230. 2. izR;FkhZ@ The Respondent- The Income-Tax Officer, Ward-3, Sawai Madhopur. 3. vk;dj vk;qDr@ CIT vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 5. xkMZ QkbZy@ Guard File (ITA No.170/JP/2015) 6.

vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत

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