Prashant Dalmia, Kanpur V. Income Tax Officer-3 (3) , Kanpur

ITA 217/LKW/2013

• Counselvise Citation: 21723714 RSA 2013
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-01-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 04-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K RAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 217/LKW/2013 ASSESSMENT YEAR: 2006 - 07 PRASHANT DALMIA 49/27, GENERAL GANJ KANPUR V. I NCOME TAX OFFICER KANPUR PAN: AANPD3169N (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. R. K. RAM, D.R. DATE OF HEARING: 07.01.2014 DATE OF PRONOUNCEMENT: 30.01.2014 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFE RRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON VARIOUS GROUNDS. 2 . THIS APPEAL WAS TAKEN UP FOR HEARING ON 7.1.2014 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 26.11.2 013, THE HEARING WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE TO 7.1.2014. 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. ACCORDIN GLY THE REVENUE WAS HEARD. : - 2 - : 3 . WE HAVE CAREFULLY EXAMINED THE ORDER OF THE LD. CIT(A) AND WE FIND THAT THE LD. CIT(A) HAS ADJUDICATED THE IMPUGNED ISSUES IN DETAIL IN THE LIGHT OF ASSESSEES CONTENTIONS. SINCE NO INFIRMITY IS NOTICED IN THE ORDER OF THE LD. C IT(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 30.1.2014 SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30.1.2014 JJ: 2301 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR