Kaushal Kapoor, Faizabad V. Asstt. Commissioner of Income Tax, Faizabad

ITA 179/LKW/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83447 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-12-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 20-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

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. 179 /LKW/ 201 4 ASSESSMENT YEAR: 200 9 - 1 0 KAUSHAL KAPOOR 47, CIVIL LINES FAIZABAD V. ACIT CIRCLE FAIZABAD PAN: A CFPK3935K (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. AMIT NIGAM, D.R. DATE OF HEARING: 1 6 0 7 2014 DATE OF PRONOUNCEMENT: 1 6 0 7 2014 O R D E R PER SUNIL KUMAR YADAV: TH IS APPEAL I S PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON THE GROUND THAT THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN SUSTAINING THE PENALTY ORDER PASSED BY THE ASSESSING OFFICER. 2 . TH IS APPEAL WA S TAKEN UP FOR HEARING ON 1 6 .07.2014, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE WAS ISSUED TO THE ASSESSEE ON 2.6.2014 FIXING THE APPEAL FOR HEARING ON 1 6 .07.2014. IT IS ALSO PERTINENT TO MENTION HERE THAT CAUSE LIST HAS ALSO BEEN UPLOADED ON THE WEBSITE OF THE INCOME TAX APPELLATE TRIBUNAL I.E. ITAT.NIC.IN. S INCE THE ASSESSEE DID NOT APPEAR ON THE DATE FIXED FOR HEARING, WE HAVE N O 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 GROUND RAISE D BY THE ASSESSEE IN HIS APPEAL AND WE FIND THAT THE LD. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : CIT(A) HAS ADJUDICA TED THE IMPUGNED GROUND IN DETAIL IN THE LIGHT OF ASSESSEES CONTENTIONS. SINCE NO INFIRM ITY IS NOTICED IN THE ORDER OF THE L D. CIT(A), WE CONFIRM THE ORDER OF THE LD. CIT(A). 4 . IN TH E RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 6 .7.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH JU LY , 2014 JJ: 1 6 07 CO PY 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/ )