Girraj Mehta , Kishangarh vs Assessee
- CitationITA No. 682/JP/2012
Ratio decidendi
The rule this decision rests on
The Tribunal may dismiss an appeal in limine, without deciding its merits, where the assessee does not appear on the date fixed for hearing after notice has been issued, from which the Tribunal may infer that the assessee is not interested in pursuing the appeal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
1 ITA 682/JP/2012 Giriraj Mehta Vs. CIT
vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR
Jh vkj-ih-rksykuh] U;kf;d lnL; ,oa Jh Vh-vkj-ehuk] ys[kk lnL; ds le{k BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM
vk;dj vihy la-@ITA No. 682/JP/2012 fu/kZkj.k o"kZ@Assessment Year : 2007-08
Giriraj Mehta cuke Commissioner of Prop- M/s Oswal Udyog, G-444, Vs. Income Tax IV Phase, Industrial Area, (Appeals), Ajmer. Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABBPM 5961 G vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Neena Jeph (JCIT).
lquokbZ dh rkjh[k@ Date of Hearing : 01/06/2015 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 01/06/2015
vkns'k@ ORDER PER T.R. MEENA, AM
This is an appeal filed by the assessee against the order of the ld.
CIT(A), Ajmer dated 23/05/2012 for the assessment year 2007-08.
2. In spite of the notice sent by the Tribunal, the case was not
represented on behalf of the assessee when it was called for hearing.
From this, it appears that the assessee is not interested to pursue his case.
So in the circumstances, following the decision of Delhi Bench of ITAT in 2 ITA 682/JP/2012 Giriraj Mehta Vs. CIT
the case of CIT Vs. Multiplan India (P) Ltd., [1991] 38 ITD 320 and also on
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, the appeal of the
assessee is not admitted and is dismissed in limine as pronounced in the
open Court on 01/06/2015.
Sd/- Sd/- ¼vkj-ih-rksykuh½ ¼Vh-vkj-ehuk½ (R.P.Tolani) (T.R. Meena) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur fnukad@Dated:- 01st June, 2015
*Ranjan
vkns'k dh izfrfyfi vxzsf'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Giriraj Mehta, Kisangarh..
2. izR;FkhZ@ The Respondent- The CIT(A), Ajmer.
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr¼vihy½@The CIT(A)
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur
6. xkMZ QkbZy@ Guard File (ITA No. 682/JP/2012)
vkns'kkuqlkj@ By order,
lgk;d iathdkj@Asst. Registrar
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