Rita Bhatia, Kanpur V. Inocme Tax Officer, Kanpur

ITA 125/LKW/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87864 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 20-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PUNIT KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO. 125/LKW/2015 ASSESSMENT YEAR: 2008 - 09 RITA BHATIA 1/94, KRISHNA NAGAR KANPUR V. INCOME TAX OFFICER WARD 1(3) KANPUR T AN /PAN : AGIBP7382G (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. PUNIT KUMAR, D.R. DATE OF HEARING: 30 03 201 5 DATE OF PRONOUNCEMENT: 30 0 3 2015 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF THE LD. CIT(A) ON VARIOUS GROUNDS. 2. THIS APPEAL WAS TAKEN UP FOR HEARING ON 30.3.2015, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF RECORD, IT IS NOTICED THAT NOTICE OF HEARING WAS ISSUED ON 23.2.2015 FIXING TH E APPEAL FOR HEARING ON 30.3.2015. ALONG WITH THIS NOTICE, DEFECT MEMO WAS ALSO ISSUED WITH REGARD TO THE DELAY IN FILING OF THE APPEAL. BUT N EITHER THE ASSESSEE APPEARED NOR THE DEFECT WAS REMOVED. WE, THEREFORE, HAVE NO OPTION BUT TO HEAR THE APPEAL EX-PARTE QUA THE ASSESSEE. ACCO RDINGLY 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 T HAT THE LD. CIT(A) HAS ADJUDICATED THE ISSUES INVOLVED IN THE IMPUGNED GRO UNDS IN DETAIL IN THE :-2-: LIGHT OF ASSESSEES CONTENTIONS. SINCE NO INFIRMIT Y 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 WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTIONED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:31 ST MARCH, 2015 JJ:3003 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR