Income Tax Appellate Tribunal - Jaipur
Narendra Kumar Chaturvedi, Hindaun ... vs Ito, Sawai Madhopur on 24 March, 2017
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR
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BEFORE: SMT DIVA SINGH, JM & SHRI VIKRAM SINGH YADAV, AM
vk;dj vihy la-@ ITA No. 170/JP/2015
fu/kZkj.k o"kZ@Assessment Year :2006-07
Shri Narendra Kumar Chaturvedi, cuke The Income-Tax Officer,
C/o. C.M. Gupta, Tax Consultants, Ward-3,
Vs.
D-6, Station Road, Sawai Madhopur.
Hindaun City, Raj 322230
LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABSPC 5327 P
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : None.
jktLo dh vksj ls@ Revenue by :Shri O.P. Bhateja (Addl. CIT)
lquokbZ dh rkjh[k@ Date of Hearing : 22.03.2017
?kks"k.kk dh rkjh[k@ Date of Pronouncement : 24/03/2017.
vkns'k@ ORDER
PER SHRI VIKRAM SINGH YADAV, A.M.
This is an appeal filed by the assessee against the order of the Ld. CIT(A), Ajmer dated 07.10.2014.
2. No one attended on behalf of the assessee. Ld DR is heard. In terms of the adjournment application signed by Mr. K.K. Goyal received by the Registry, it is stated that Shri C.M. Gupta who had been conducting the income tax matter including the subject appeal was seriously affected by VIDAL disease and he has been advised to take complete bed rest. It was ITA No. 130/JP/16 Ravi Poddar, C-17, SJS Highway, Bani Park Vs. ACIT, Circle-3, Jaipur accordingly requested that hearing in the matter may kindly be adjourned for at least a month. From perusal of the records, it is noted that the appeal has been filed on 27.02.2015 and after removing the defects, it was list for hearing on 1st January, 2016. Thereafter, at the request of the AR, the matter was adjourned to 09.03.2016, 28.04.2016, 27.05.2016, 08.07.2016, 11.08.2016, 15.11.2016, and has now come up for hearing today. In each of the adjournment applications filed by the ld AR, it is noted that the reason for seeking adjournment has been stated to be unavailability of the Ld. AR on account of his medical condition. However, there is nothing on record in terms of affidavit and/medical certificate in support of the adjournment petitions which have been filed, from time to time. Further, there is no material which is available on record to decide the matter on merit. In light of that, it seems that adequate opportunity has been granted to the assessee from time to time, however the matter has not been represented before the Bench and it seems that no useful purposes would be served in adjourning 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 (MP), the adjournment application is rejected and the appeal of the assessee is dismissed in limine, with a liberty to seek a recall on demonstrating reasonable cause.
In the result the appeal filed by the assessee is dismissed. 2 ITA No. 130/JP/16
Ravi Poddar, C-17, SJS Highway, Bani Park Vs. ACIT, Circle-3, Jaipur Order pronounced in the open court on 24/03/2017.
Sd/- Sd/-
(DIVA SINGH) (VIKRAM SINGH YADAV)
U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Jaipur
Dated:- 24/ 03/2017.
*SANJEEV*
vkns'k dh izfrfyfi vxzfs "kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Shri Narendra Kumar Chaturvedi, C/o. C.M. Gupta, Tax-Consultants, D-6, Station Road, HINDAUN CITY-322230.
2. izR;FkhZ@ The Respondent- The Income-Tax Officer, Ward-3, Sawai Madhopur.
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.170/JP/2015) vkns'kkuqlkj@ By order, lgk;d iathdkj@ Assistant. Registrar 3