JAIPUR MINERAL DEVELOPMENT SYNDICATE PVT. LTD., JAIPUR v. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

ITA 724/JPR/2019 | 2014-2015
Pronouncement Date: 31-08-2021 | Result: Dismissed

Appeal Details

RSA Number 72423114 RSA 2019
Assessee PAN AACCJ0074C
Bench Jaipur
Appeal Number ITA 724/JPR/2019
Duration Of Justice 2 year(s) 3 month(s) 11 day(s)
Appellant JAIPUR MINERAL DEVELOPMENT SYNDICATE PVT. LTD., JAIPUR
Respondent DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR
Appeal Type Income Tax Appeal
Pronouncement Date 31-08-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 31-08-2021
Last Hearing Date 10-09-2020
First Hearing Date 10-09-2020
Assessment Year 2014-2015
Appeal Filed On 20-05-2019
Judgment Text
VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHE S B JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN JM & SHRI VIKRAM SING H YADAV AM VK;DJ VIHY LA-@ ITA. NO. 724/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2014-15 JAIPUR MINERAL DEVELOPMENT SYNDICATE PVT. LTD. GOLCHA TRADE CENTRE M.I. ROAD JAIPUR. CUKE VS. THE DCIT CIRCLE-2 JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AACCJ 0074 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SMT. RUNI PAL (ACIT) A LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 17/08/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 31/08/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A)-I JAIPUR DATED 08.02.2019 CHALLENGING THE S USTENANCE OF LEVY OF PENALTY U/S 271B OF THE IT ACT PERTAINING TO ASSESS MENT YEAR 2014-15. 2. HEARING WAS CONDUCTED THROUGH VIDEO CONFERENCING DUE TO COVID- 19 PANDEMIC PREVAILING IN THE COUNTRY. NONE HAS AP PEARED ON BEHALF OF THE ASSESSEE. GIVEN THAT THE APPEAL HAS BEEN FILED WAY BACK IN MAY 2019 AND HAS BEEN ADJOURNED ON NUMBER OF OCCASIONS IT WAS DECIDED NOT TO ADJOURN THE MATTER ANY FURTHER AS THE SUFFIC IENT OPPORTUNITIES ITA NO. 724/JP/2019 JAIPUR MINERAL DEVELOPMENT SYNDICATE PVT. LTD VS. D CIT 2 HAVE BEEN PROVIDED TO THE ASSESSEE AND IT SEEMS THA T THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS PRESENT APPEAL. 3. AT THE OUTSET IT IS NOTED THAT THE DELAY IN FIL ING THE PRESENT APPEAL BY 41 DAYS. THERE IS NOTHING ON RECORD IN TERMS OF EXPLANATION FURNISHED BY THE ASSESSEE AS TO THE REASONS WHICH H AS RESULTED IN SUCH A DELAY IN FILING THE PRESENT APPEAL. THEREFORE I N ABSENCE OF ANY EXPLANATION ON RECORD EXPLAINING THE REASONS FOR TH E DELAY IN FILING THE PRESENT APPEAL BY 41 DAYS THE APPEAL IS DISMISSED IN LIMINE AS BARRED BY LIMITATION. 4. AT THE SAME TIME THE ASSESSEE IS AT LIBERTY IF SO ADVISED TO COME FORWARD WITH THE REQUISITE EXPLANATION AND TO FILE AN AFFIDAVIT EXPLAINING THE REASONS FOR DELAY IN FILING THE PRESENT APPEAL AND SEEKING RECALL OF THE PRESENT ORDER WHICH WILL BE CONSIDERED BY THE B ENCH AS PER LAW. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMIS SED IN LIGHT OF AFORESAID DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 31/08/2021. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 31/08/2021. *SANTOSH ITA NO. 724/JP/2019 JAIPUR MINERAL DEVELOPMENT SYNDICATE PVT. LTD VS. D CIT 3 VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- JAIPUR MINERAL DEVELOPMENT SYNDICAT E PVT. LTD. JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- DCIT CIRCLE-2 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. 724/JP/2019} VKNS'KKUQLKJ@ BY ORDER LGK;D IATHDKJ@ ASST. REGISTRAR