M/s Nand Brothers Pvt. Ltd., Kanpur V. Income Tax Officer, Kanpur

ITA 134/LKW/2014

• Counselvise Citation: 13423714 RSA 2014
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-06-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 03-03-2014
• 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. 134 /LKW/201 4 ASSESSMENT YEAR: 2004 - 05 M/S NAND BROTHERS PVT. LTD. 256 - A, HIG, RATAN L AL NAGAR KANPUR V. INCOME TAX OFFICER RANGE 6(2) KANPUR PAN: A AACN4781A (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. R. K. RAM, D.R. DATE OF HEARING: 2 4 0 6 2014 DATE OF PRONOUNCEMENT: 2 4 0 6 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 2 4 .6.2014 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF RECORD, IT IS NOTICED THAT ON THE LAST DATE OF HEARING I.E. ON 22 .4.2014 , THE HEARING WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE TO 2 4 .6.2014. DESPITE HAVING KNOWLEDGE OF THE DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. WE, THEREFORE, 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 IMPUGNED ISSUES AND WE FIND THAT THE LD. CIT(A) HAS ADJUDICATED THE IMPUGNED ISSUES IN DETAIL IN THE LIGHT OF ASSESSEES CONTENT IONS. SINCE NO PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 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 2 4 .6.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - S D/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25 TH JUNE , 2014 JJ: 24 06 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/ )