vkns'k@ ORDER
PER: KUL BHARAT, J.M.
This is an appeal filed by the assessee arises against the order dated 26/02/2016 passed by the ld. CIT(A)-III, Jaipur pertaining to the A.Y. 2007-08, wherein the assessee has raised only one ground of appeal, which is as under:
"1. In the facts and circumstances of the case and in law, the ld. CIT(A) has erred in imposing the penalty of Rs. 32,54,400/- U/s 271(1)(c) of the Income Tax Act, 1961. The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may
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please be granted by quashing the penalty amounting to Rs. 32,54,400/- imposed U/s 271(1)(c).
2. At the time of hearing, no one has appeared on behalf of the assessee but an application dated 30/11/2016 for seeking adjournment is placed on record. The reason for seeking adjournment is that the counsel for the assessee could not prepare the case. It is noticed that vide ordersheet dated 25/10/2016, the assessee was directed to remove the defect as pointed out in the defect memo dated 01/07/2016. We find that the defect as pointed out vide defect memo dated 01/7/2016 has not been removed. In view thereof, the application for seeking adjournment has no merit and is, therefore, rejected. The appeal of the assessee is dismissed being defective.
3. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 09thDecember, 2016. Sd/- Sd/-
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(Vikram Singh Yadav) (Kul Bharat)
ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur
fnukad@Dated:- 09thDecember, 2016
*Ranjan
vkns'k dh izfrfyfi vxzsf'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Shri Jagdish Narayan Sharma, Jaipur.
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2. izR;FkhZ@ The Respondent- The I.T.O., Ward 7(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. 396/JP/2016) vkns'kkuqlkj@ By order,
lgk;d iathdkj@Asst. Registrar