Shree Ranjeet Singh, Jaipur vs Assessee
- CitationITA No. 108/JP/2013
Ratio decidendi
The rule this decision rests on
The Tribunal holds that where the assessee, despite notice, does not appear when the appeal is called for hearing, it may infer that the assessee is not interested in pursuing the case, and in those circumstances the appeal may be dismissed in limine (without adjudication on the merits).
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
1 ITA 108/JP/2013 Ranjit Singh Vs. ITO
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. 108/JP/2013 fu/kZkj.k o"kZ@Assessment Year : 2005-06
Shree Ranjeet Singh, cuke The I.T.O. 85 Sona Bari Nr. Raraian Vs. Ward 6(2), Jaipur Niwas, Gopalpura Bypass, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABGPS 9259 N vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : None (A.D. on record) jktLo dh vksj ls@ Revenue by : Shri Rajesh Ojha (JCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 18/02/2015 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 18/02/2015
vkns'k@ ORDER PER T.R. MEENA, AM
This is an appeal filed by the assessee against the order of the ld.
CIT(A)-III, Jaipur dated 30th November, 2012 for the assessment year
2005-06.
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.
2 ITA 108/JP/2013 Ranjit Singh Vs. ITO
So in the circumstances, following the decision of Delhi Bench of ITAT in
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 18/02/2015
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:- 18th February, 2015 *Ranjan
vkns'k dh izfrfyfi vxzsf'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Shree Ranjeet Singh, Jaipur.
2. izR;FkhZ@ The Respondent- The ITO, Ward 6(2), Jaipur.
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. 108/JP/2013)
vkns'kkuqlkj@ By order,
lgk;d iathdkj@Asst. Registrar
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