M/s Global Alloys Pvt. Ltd., Kanpur V. Income Tax Officer-6(2), Kanpur

ITA 310/LKW/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6281 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 08-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C K SINGH

Judgement Text

I.T.A. NO.310/LKW/2017 ASSESSMENT YEAR:2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.310/LKW/2017 ASSESSMENT YEAR:2012-13 M/S GLOBAL ALLOYS PVT. LTD., 17/5, ROLAND TOWER, THE MALL, KANPUR. PAN:AABCG 3480 C VS. INCOME TAX OFFICER, WARD-6(2), KANPUR. (APPELLANT) (RESPONDENT) O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LEARNED CIT(A)-II, KANPUR DATED 31/01/2017 PERTAINING TO AS SESSMENT YEAR 2012- 2013. 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: 1. CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) APPELLANT BY NONE RESPONDENT BY S HRI C. K. SINGH, D. R. DATE OF HEARING 23/01/2019 DATE OF PRONOUNCEMENT 25/01/2019 I.T.A. NO.310/LKW/2017 ASSESSMENT YEAR:2012-13 2 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 25/01 /2019) SD/. ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED:25/01/2019 *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