MANSI PUNJABI A-11, JDA COLONY, MALVIYA NAGAR, JAIPUR,JAIPUR vs. INCOME TAX OFFICER, WARD-6(1), JAIPUR, WARD-6(1), JAIPUR

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ITA 458/JPR/2019Status: DisposedITAT Jaipur09 November 2022AY 2009-103 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 proceeded to decide the case ex parte due to the assessee's consistent absence and lack of interest in pursuing the appeal. The order of the CIT (Appeals) was upheld.

What were the facts?

The assessee's appeal was listed for hearing multiple times, but neither the assessee nor their representative appeared. Despite repeated adjournments, the assessee remained absent for the final hearing.

What were the issues?

The primary issue was the assessee's failure to appear and prosecute their appeal, leading to an ex parte decision.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: HON’BLE SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 458/JP/2019

Hearing: 21/09/2022Pronounced: 9/11/2022

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 458/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2009-10. cuke Ms. Mansi Punjabi The Income Tax Officer, Vs. A-11, JDA Colony, Ward 6(1), Malviya Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AHQPP 9483 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Ms Monisha Choudhary (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 21/09/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 9/11/2022 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M.

This appeal by the assessee is directed against the order of ld. CIT (Appeals), Ajmer dated 08.01.2019 for the assessment year 2009-10.

2.

Today the case was fixed for argument. None appeared on behalf of the assessee even when the case was called out. Earlier the case was adjourned several times since 6.11.2019. Recently, the case was fixed for 29.08.2022. On this date on the request of the assessee’s representative, the case was adjourned to 15.09.2022. However, on 15th September, 2022 again an application for seeking adjournment was filed but none appeared on behalf of the assessee or his authorized representative. In the absence of assessee or his authorized representative, the 2 Mansi Punabi, Jaipur. application seeking adjournment was rejected but considering the interest of justice, the matter was again adjourned to 21st September, 2022. Even on this date i.e. 21.09.2022 when the case was called for hearing, none appeared on behalf of the assessee. On the contrary, the ld. D/R present in the Court was ready with the arguments. Therefore, looking to the conduct of the assessee as well as the Authorized Representative, the Bench proceeded to decide the case ex parte as the assessee was not interested in pursuing the appeal filed by it.

3.

I have heard the ld. D/R and gone through the material available on record and the orders of the lower authorities. In the absence of any submission or arguments on behalf of the assessee, I am of the view that the assessee is not interested in pursuing its appeal. I, therefore, find no infirmity in the order of the ld. CIT (A) which is upheld.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 9/11/2022.

Sd/- ¼lanhi xkslkbZ½ (SANDEEP GOSAIN) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 9/11/2022. Das/ आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

1.

vihykFkhZ@The Appellant- Ms Mansi Punjabi, Jaipur. 2. izR;FkhZ@ The Respondent- The ITO Ward 6(1), Jaipur.

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