Executive Engineer, Irrigation Division, Lakhimpur-Kheri V. Joint Commissioner of Income Tax (T.D.S), Lucknow

ITA 233/LKW/2015

• Counselvise Citation: 23323714 RSA 2015
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-01-2016
• Assessment Year: misc
• Appeal Filed On: 17-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO. 23 3 /LKW/2015 ASSESSMENT YEAR: 20 10 - 1 1 (260Q, QUARTER - 2) EXECUTIVE ENGINEER, IRRIGATION DIVISION, SHARDA NAGAR, LAKHIMPUR KHERI. V. JCIT, (TDS) LUCKNOW T AN /PAN : LKNEO 5212 E (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI AMIT NIGAM , D.R. DATE OF HEARING: 07 0 9 201 5 DATE OF PRONOUNCEMENT: 16 0 9 2015 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF THE LD. PCIT(OSD)(APPEALS) ON VARIOUS GROUNDS. 2. THIS APPEAL WAS TAKEN UP FOR HEARING ON 07.09.2015 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 15.7.2015, THE HEARING WAS ADJOURNED AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE TO 07.09.2015. DESPITE HAVING KNOWLEDGE OF THE DATE OF HEARING, NONE APPEA RED ON BEHALF OF THE ASSESSEE. WE, THEREFORE, HAVE NO OPTION BUT TO HEA R THE APPEAL EX-PARTE QUA THE ASSESSEE. ACCORDINGLY THE REVENUE WAS HEAR D. 3. WE HAVE CAREFULLY EXAMINED THE ORDER OF THE LD. CIT (A) WITH REGARD TO THE IMPUGNED ISSUES AND WE FIND THAT THE LD. CIT (A) HAS ADJUDICATED THE IMPUGNED ISSUES IN DETAIL IN THE LIGHT OF ASSESSEE S CONTENTIONS. SINCE NO :-2-: INFIRMITY IS NOTICED IN THE ORDER OF THE LD. CIT(A) , WE 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 CAPTIONED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 16 SEPTEMBER, 2015 AKS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR