Prop. Abhishek Enterprises, Faizabad V. Asstt. Commissioner of Income Tax, Faizabad

ITA 124/LKW/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78484 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 27-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K RAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 124/LKW/2014 ASSESSMENT YEAR: 2010 - 11 ABHISHEK AGARWAL L/H LATE ANIL KUMAR PROP. ABHIS HEK ENTERPRISES CHOWK, FAIZABAD V. ACIT CIRCLE FAIZABAD PAN: AGOPA5831F (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. R. K. RAM, D.R. DATE OF HEARING: 21.04.2014 DATE OF PRONOUNCEMENT: 24 .04.2014 O R D E R PER SUNIL KUMAR YA DAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON VARIOUS GROUNDS. 2 . THIS APPEAL WAS TAKEN UP FOR HEARING ON 21.4 .2014, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF RECORD, IT IS NOTICED THAT NOTICE OF HEA RING WAS DULY SERVED ON THE ASSESSEE AS IT WAS ISSUED THROUGH RPAD. SINCE THE ASSESSEE DID NOT APPEAR DESPITE HAVING KNOWLEDGE OF THE DATE OF HEARING, WE HAVE NO OPTION BUT TO HEAR THE APPEAL EX - PARTE QUA THE ASSESSEE. ACCORDINGLY THE REVENUE WAS HEARD. 3 . WE HAVE CAREFULLY EXAMINED THE ORDER OF THE LD. CIT(A) WITH REGARD TO THE GROUNDS RAISED BY THE ASSESSEE AND WE FIND THAT THE LD. CIT(A) HAS ADJUDICATED THE IMPUGNED ISSUES IN DETAIL IN THE LIGHT OF ASSESSEES PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : CONTENTIONS. SINCE NO INFIRMITY IS NOTICED IN THE ORDER OF THE LD. CIT(A), WE CONFIRM THE ORDER OF THE LD. CIT(A). 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24.4.2014. [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER D ATED: 24 TH APRIL, 2014 JJ: 2104 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )