United Commercial Cooperative Bank Ltd., Kanpur V. Dy. Commissioner of Income Tax-1, Kanpur

ITA 291/LKW/2012

• Counselvise Citation: 29123714 RSA 2012
• Duration Of Justice: 2 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-05-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 21-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Section: 2

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 S . 2 91 /LKW/20 1 2 ASSESSMENT YEAR: 200 7 - 08 UNITED COMMERCIAL COOPERATIVE BANK LIMITED KAN PUR V. DY. CIT - 1 KANPUR PAN: AAAJU0052C (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 29 05 2014 DATE OF PRONOUNCEMENT: 29 0 5 2014 O R D E R PER SUNIL KUMAR YADAV: TH IS APPEAL I S PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON VARIOUS GROUNDS. 2 . TH IS APPEAL WA S TAKEN UP FOR HEARING ON 2 9 .5.2014, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF RECORD, IT IS NOTICED THAT NOTICE OF HEARING WAS DULY SERVED ON THE ASSE SSEE, 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 GROUNDS IN DETAIL IN THE LIGHT OF ASSESSEES PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : CONTENTIONS. SINCE NO 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 PRONOUNCED IN THE OPEN COURT ON 2 9 .5.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIA L MEMBER DATED: 10 TH JUNE , 2014 JJ: 2 9 05 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )