Income Tax Appellate Tribunal - Jaipur
Professional Group Education & ... vs Income Tax Officer (Hqtrs) ... on 17 January, 2018
vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj
IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES (SMC), JAIPUR
Jh Hkkxpan] ys[kk lnL;] ds le{k
BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER
vk;dj vihy la-@ITA No. 847/JP/2017
fu/kZkj.k o"kZ@Assessment Year : 2012-13
Professional Group Education cuke Income Tax Officer,
& Technical Development Vs. (Hd.Qrs.) (Exemptions)
Society, Jaipur.
17, Gali No. 12, Queens
Road, Ajmer Road, Jaipur.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABTP 2723 Q
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : None
jktLo dh vksj ls@ Revenue by : Smt. Poonam Roy (DCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 16/01/2018
mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 17/01/2018
vkns'k@ ORDER
PER: BHAGCHAND, A.M. This is the appeal filed by the assessee emanates from the order of the ld. CIT(A)-3, Jaipur dated 31/10/2017 for the A.Y. 2012-13, wherein the assessee has raised sole effective ground of appeal, which is against confirming the demand of Rs. 15,02,650/-.
2 ITA 847/JP/2017_ Professional Group Education Vs ITO
2. At the time of hearing, no one has appeared on behalf of the assessee. The ld DR was heard.
3. The only issue involved in the appeal is confirming the demand of Rs. 15,02,650/-. The ld. CIT(A) has dealt the issue by holding as under:
"4. The present appeal is against the assessment order of u/s 144/143(3) of the Act. I have carefully perused the grounds of appeal and the assessment order. As already discussed above, the appellant has failed to offer any explanation for submission in support of the grounds raised in this appeal nor any supporting evidences were produced by him despite adequate opportunity having been provided. In this connection, reliance may be placed upon the decision of the Hon'ble supreme court in the case of H.M. Esufali H.M. Abdulali (1973) 90 ITR 271 wherein the Hon'ble court has held that he appellate authority cannot substitute its own judgment in place of the judgment of the A.O. unless it is shown that the judgment of the A.O. was biased, irrational, vindictive or capricious. In the instant case the appellant has not able to show that the decision of the A.O. was arbitrary, biased, irrational, vindictive or capricious without any basis, I find no reason to interfere with the decision of the A.O."
4. After hearing the ld. DR has considering the facts and circumstances of the case, the Bench find that none attended on behalf of the assessee before the ld. CIT(A) and before the ITAT at the time of hearing. From this, it appears that the assessee is not interested to 3 ITA 847/JP/2017_ Professional Group Education Vs ITO pursue its case. Therefore, the order of the ld. CIT(A) is hereby confirmed.
5. In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 17/01/2018.
Sd/-
¼Hkkxpan½ (BHAGCHAND) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 17th January, 2018 *Ranjan vkns'k dh izfrfyfi vxzsf'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Professional Group Education & Technical Development Society, Jaipur.
2. izR;FkhZ@ The Respondent- The ITO, (Hd.Qrs.) (Exemptions).
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. 847/JP/2017) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar