Goel Industries, Shahjahanpur V. Jt. Commissioner of Income Tax-1, Bareilly

ITA 224/LKW/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4379 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 02-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER ITA NO.224/LKW/2016 ASSESSMENT YEAR 2012-13 JCIT, RANGE-1, INCOME TAX OFFICE RAMPUR GARDEN, BAREILLY. VS GOEL INDUSTRIES, INDUSTRIAL ESTATE, ROSA, DISTT. SHAHJAHANPUR, U.P. PAN AA FFG 7020 H (RESPONDENT) (APPELLANT) NONE APPELLANT BY SHRI AMIT NIGAM, DR RESPONDENT BY 11/07/2016 DATE OF HEARING 14/07/2016 DATE OF PRONOUNCEMENT O R D E R THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. CIT(A) ON VARIOUS GROUNDS. 2. THIS APPEAL WAS TAKEN UP FOR HEARING ON 11.07.2015, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE WAS ISSUED TO TH E ASSESSEE BY THE REGISTRY ON 02.06.2016 FIXING THE APPEAL FOR HEARING ON 11.07.2 016. 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. SI NCE THE ASSESSEE DID NOT APPEAR ON THE DATE FIXED FOR HEARING, I HAVE NO OPTION BUT TO HEAR THE APPEAL EX-PARTE QUA THE ASSESSEE. ACCORDINGLY THE REVENUE WAS HEAR D. 3. I HAVE CAREFULLY EXAMINED THE ORDER OF THE LD. CIT( A) WITH REGARD TO THE ISSUES RAISED BY THE ASSESSEE IN HIS APPEAL AND I F IND THAT THE LD. CIT(A) HAS ADJUDICATED THE IMPUGNED ISSUES IN DETAIL IN THE LI GHT OF ASSESSEES CONTENTIONS. 2 SINCE NO INFIRMITY IS NOTICED IN THE ORDER OF THE L D. CIT(A), I CONFIRM THE ORDER OF THE LD. CIT(A). 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTION PAGE) SD/- (S.K. YAD AV ) JUDICIAL MEMBER DATED: 14/07/2016 AKS 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 ASSTT. REGIS TRAR