The Jammu & Kashmir Bank Ltd., Kanpur V. Joint Director of Income Tax (Intelligence), Kanpur

ITA 207/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7633 (ITAT-LUCKNOW)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 15-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO.207 & 208/LKW/2018 ASSESSMENT YEAR:2011-12 & 12-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.207 & 208/LKW/2018 ASSESSMENT YEAR:2011-12 12-13 THE JAMMUN & KASHMIR BANK LTD., 40/166, HOSPITAL ROAD PARADE, KANPUR. PAN:AAACT 6167 G VS. JT. DIT (INTELLIGENCE), KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINS T THE SEPARATE ORDERS OF LEARNED CIT(A) BOTH DATED 20/12/2017 PERT AINING TO ASSESSMENT YEARS 2011-12 & 2012-13. 2. AT THE THRESHOLD WE NOTED THAT WHEN THESE APPEAL S WERE CALLED FOR HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ADJOURNMENT APPLICATION WAS FILED. WE FIND THAT PR OPER NOTICE OF HEARING HAS ALREADY BEEN SENT TO THE ASSESSEE. UNDER THESE CIRCUMSTANCES, IN OUR CONSIDERED OPINION, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THESE APPEALS. AS SUCH WE HOLD THAT TH ESE APPEALS ARE LIABLE TO APPELLANT BY NONE RESPONDENT BY S HRI C. K. SINGH, D.R. DATE OF HEARING 17 / 01 /201 9 DATE OF PRONOUNCEMENT 18/01/2019 I.T.A. NO.207 & 208/LKW/2018 ASSESSMENT YEAR:2011-12 & 12-13 2 BE DISMISSED FOR NON PROSECUTION. IN THIS REGARD W E PLACE RELIANCE UPON THE FOLLOWING CASE LAWS: 1. CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 ( P& H) 4. CIT VS. B. N. BHATTACHARGEE AND ANOTHER 118 ITR 461(SC). 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CAS ES CITED (SUPRA), WE DISMISS THESE APPEALS FILED BY THE ASSESSEE FOR NON PROSECUTION. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE APPLICATION U/S 254 OF THE ACT IN CASE THE ASSESSEE SO DESIRES. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 18/01/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:18/01/2019 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW