Kiran Kumari, Lucknow V. Income Tax Officer-4(2), Lucknow

ITA 12/LKW/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0519 (ITAT-LUCKNOW)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 15-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT ITA NO. 12/LKW/2019 ASSESSMENT YEAR: 2011 - 12 KIRAN KUMARI 636/33, GANGA SAGAR HOSPITAL TAKROHI CHINHAT LUCKNOW V. ITO 4(2) LUCKNOW T AN /PA N : BZAPK8344K (APP ELL ANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI AJAY KUMAR, D.R. DATE OF HEARING: 13 09 201 9 DATE OF PRONOUNCEMENT: 13 0 9 201 9 O R D E R THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE LD. CIT(A)-2, LUCKNOW, DATED 23/10/2018 FOR THE ASSESSMENT YEAR 2011-12. 2. THIS APPEAL WAS TAKEN UP FOR HEARING ON 13/9/2019, BUT NONE HAS APPEARED ON BEHALF OF THE ASSESSEE, DESPITE ISSUANCE OF NOTICE THROUGH RPAD, WHICH HAS BEEN RETURNED UNSERVED BY THE POSTAL AUTHORITIES WITH THE REMARK THE ADDRESSEE IS NOT AVAILABLE, HENCE RETURNED. THE NOTICE WAS SENT TO THE ASSESSEE ON THE ADDRESS GIVEN IN FORM NO.36. SINCE THE ASSESSEE DID NOT APPEAR, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. AS SUCH, I HOLD THAT THE APPEAL IS LIABLE TO BE DISMISSED FOR NON-PROSECUTION. IN THIS REGARD, RELIANCE IS PLACED UPON THE FOLLOWING CASE LAWS:- 1. CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008), 296 ITR 495 (P& H) 4. CIT VS. B. N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) ITA NO.12/LKW/2019 PAGE 2 OF 2 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED (SUPRA), THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON- PROSECUTION. THE ASSESSEE MAY, HOWEVER, GET IT REVIVED BY SHOWING SUFFICIENT CAUSE FOR NON-APPEARANCE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13/09/2019. SD/ - [ A. D. JAIN ] VICE PRESIDENT DATED:13/09/2019 JJ:1309 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR