Income Tax Appellate Tribunal - Panji
Truck Operatiors Highway Amenity ... vs Acit, Jaipur on 11 August, 2017
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR
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BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM
vk;dj vihy la-@ITA No. 163/JP/2016
fu/kZkj.k o"kZ@Assessment Year :2010-2011
Truck Operators Highway Amenity cuke The ACIT,
Society, Transport Commissioner Vs. Circle-4,
Parihavan Bhawan, Sahakar Marg, Jaipur
Jaipur.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATT1518L
vihykFkhZ@Appellant izR;FkhZ@Respondent
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s Assessee by : Shri Mahendra Gargia (Adv.)
jktLo dh vksj ls@ Revenue by : Shri S.L Chandel ( Addl.CIT)
lquokbZ dh rkjh[k@ Date of Hearing : 11/08/2017
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 11/08/2017
vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of Ld. CIT(A)-3, Jaipur dated 30.12.2015 for A.Y. 2010-11.
2. Shri Mahendra Gargia (Adv) on behalf of Shri Ravindra Raniwala (C.A.), the latter being the authorized representative sought an adjournment in the matter stating that Shri Ravindra Raniwala (C.A.) is travelling and he has requested the Bench to grant an adjournment in 2 ITA No. 163/JP/2016 Truck Operators Highway Amenity society Vs. ACIT, C-4, Jaipur.
the matter. From perusal of the records, it is noted that the appeal has been filed on 24.02.2016 and it was initial listed for hearing on 01.08.2016 wherein the assessee filed an adjournment application signed by Shri Dinesh Kumar Jain (C.A.), stating that due to some personal reasons, he is not able to attain the case. On the request of the ld. AR, the matter was adjourned to 01.09.2016. Again 01.09.2016, an adjournment application was moved stating that due to some personal reasons, the ld. AR is unable to attend to the scheduled hearing and the matter was again adjourned to 13.10.2016. Thereafter the matter has been listed and thereafter adjourned and at each time, at the request of the ld AR on numerous occasions namely, on 16.11.2016, 02.01.2017 and 31.01.2017. On 07.03.2017 Shri Abhishek Dalmia (C.A.) appeared and again requested for adjournment and matter was rescheduled for 13.04.2017. Thereafter the matter was listed for 19.05.2017, 23.05.2017 and 05.07.2017. The Coordinate Benches have been more than liberal in granting adjournment on each of these dates in good faith. However, the indulgence shown by the Coordiante Benches and trust reposed in the assessee has been abused. It appears that there is no seriousness on the part of the assessee or the ld. AR to pursue this subject appeal. Given that more than adequate opportunity has already been granted to the assessee as we noted above, we do not think it will serve any useful purpose, if we agree to adjourn the matter any further. Following the decision of Delhi Bench of ITAT in the case of CIT vs. Multiplan India (P) Ltd., (1991) 38 ITD 320 and also 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 3 ITA No. 163/JP/2016 Truck Operators Highway Amenity society Vs. ACIT, C-4, Jaipur.
(MP), the adjournment prayer is hereby rejected and the appeal of the assessee is dismissed in limine.
3. Before parting, it is appropriate to add that in case the assessee is serious in pursuing the subject appeal, then it would be at liberty if so advised to pray for a recall of this order by moving an appropriate application and by giving an undertaking that it shall not abuse the time of this Court.
In the result the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 11/08/2017 Sd/- Sd/-
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(Kul Bharat) (Vikram Singh Yadav)
U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
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fnukad@Dated:- 11/08/2017.
*Santosh.
vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Truck Operators Highway Amenity Society, Jaipur
2. izR;FkhZ@ The Respondent- ACIT, Circle-4, Jaipur
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr@ CIT(A)
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur.
6. xkMZ QkbZy@ Guard File {ITA No. 163/JP/2016} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar