M/s Arif Industries (P) Ltd., Lucknow V. Income Tax Officer-1(2), Lucknow

ITA 181/LKW/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4130 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-05-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 20-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 10

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 S . 181 & 182 /LKW/ 201 4 ASSESSMENT YEAR S : 200 9 - 1 0 & 2010 - 11 M/S ARIF INDUSTRIES (P) LTD. 2 8, NAWAL KISHORE ROAD HAZRATGANJU, LUKNOW V. INCOME TAX OFFICER 1(2) LUCKNOW PAN: A ACCA2048M (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. AMIT NIGAM, D.R. DATE OF HEARING: 16 0 7 2014 DATE OF PRONOUNCEMENT: 16 0 7 2014 O R D E R PER SUNIL KUMAR YADAV: TH E S E APPEAL S ARE PREFERRED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDER OF THE LD. CIT(A) ON A COMMON GROUND THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON FACT IN CONFIRMING THE DISALLOWANCE OF CLAIM OF DEDUCTION UNDER SECTION 8 0IB (10) OF THE INCOME - TAX ACT, 1961 MADE BY THE ASSESSING OFFICER . 2 . TH E S E APPEAL S WERE 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 .07.20 14. 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. SINCE THE ASSESSEE DID NOT APPEAR ON THE DATE FIXED FOR HEARING, WE HAVE N O OPTION BUT TO HEAR THE APPEA L S EX - PARTE QUA THE ASSESSEE. ACCORDINGLY THE REVENUE WAS HEARD. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 3 . WE HAVE CAREFULLY EXAMINED THE ORDER S OF THE LD. C IT(A) WITH REGARD TO THE GROUND RAISE D BY THE ASSESSEE IN ITS APPEAL S AND WE FIND THAT THE LD. CIT(A) HAS ADJUDICA TED THE IMPUGNED ISSUE IN DETAIL IN THE LIGHT OF ASSESSEES CONTENTIONS. SINCE NO INFIRM ITY IS NOTICED IN THE ORDER S OF THE L D. CIT(A), WE CONFIRM THE ORDER S OF THE LD. CIT(A). 4 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 6 .7.2014 A T 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 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/ )