M/s. U.P.Small Industries Corporation Ltd., Kanpur V. Dy.Commissioner of Income Tax-6, Kanpur

ITA 229/LKW/2012

• Counselvise Citation: 22923714 RSA 2012
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-02-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 27-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA

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.229 /LKW/201 2 ASSESSMENT YEAR: 200 8 - 0 9 M/S U.P. SMALL INDUSTRIES CORPORATION LIMITED KA NPUR V. DCIT RANGE 6 KANPUR PAN: AA ACU4017G (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. ALOK MITRA , D.R. DATE OF HEARING: 05.02.2014 DATE OF PRONOUNCEMENT: 07.02.2014 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PRE FERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON VARIOUS GROUNDS. 2 . THIS APPEAL WAS TAKEN UP FOR HEARING ON 5.2.2014, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF RECORD, IT IS NOTICED THAT NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE AS IT WAS ISSUED THROUGH RPAD. SINCE THE ASSESSEE DID NOT APPEAR DESPITE HAVING KNOWLEDGE OF THE DATE OF HEARING, WE HAVE NO 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 GROUNDS RAISED BY THE ASSESSEE AND WE FIND THAT THE LD. CIT(A) HAS ADJUDICATED THE IMPUGNED ISSUES IN DETAIL IN THE LIGHT OF ASSESSEES : - 2 - : CONTENTIONS. SINCE NO INFIRMITY IS NOTICED IN THE ORDER OF THE LD. CIT(A ), WE CONFIRM THE ORDER OF THE LD. CIT(A). IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 7.2.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7.2.2014 JJ: 0602 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR