Shri Abdul Qayyum, Ambedkar Nagar V. Income Tax Officer-III, Faizabad

ITA 304/LKW/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0211 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO.304/LKW/2018 ASSESSMENT YEAR:2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.304/LKW/2018 ASSESSMENT YEAR:2009-10 SHRI ABDUL GAYYUM, S/O MODH. AJMAL, VILL & POST ILTEFATGANJ, TANDA, AMBEDKAR NAGAR. PAN:AAMPQ 0612 Q VS. INCOME TAX OFFICER-III, FAIZABAD. (APPELLANT) (RESPONDENT) O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LEARNED CIT(A)-I, LUCKNOW DATED 17/01/2018 PERTAINING TO AS SESSMENT YEAR 2009- 2010. 2. AT THE THRESHOLD, I NOTED THAT WHEN THIS APPEAL WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. I FIND THA T PROPER NOTICE OF HEARING HAS ALREADY BEEN SENT TO THE ASSESSEE. UNDE R THESE CIRCUMSTANCES, IN MY CONSIDERED OPINION, IT APPEARS THAT THE ASSES SEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. AS SUCH I HOLD THAT THIS AP PEAL IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN THIS REGARD I PL ACE RELIANCE UPON THE FOLLOWING CASE LAWS: APPELLANT BY NONE RESPONDENT BY S MT. ALKA SINGH, D. R. DATE OF HEARING 20/03/2019 DATE OF PRONOUNCEMENT 20 / 03 /201 9 I.T.A. NO.304/LKW/2018 ASSESSMENT YEAR:2009-10 2 1. CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 ( P& H) 4. CIT VS. B. N. BHATTACHARGEE AND ANOTHER 118 ITR 461(SC). 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CAS ES CITED (SUPRA), I DISMISS THIS APPEAL FILED BY THE ASSESSEE FOR NON P ROSECUTION. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE APPLICATION U/S 254 OF THE ACT IN CASE THE ASSESSEE SO DESIRES. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 20/03 /2019) SD/. ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED:20/03/2019 *SINGH 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