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

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.

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.

In the result, appeal of the assessee is dismissed.

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