Ibrahim International Trading Company, Kanpur V. Assistant Commissioner of Income Tax- 3, Kanpur

ITA 340/LKW/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6280 (ITAT-LUCKNOW)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 24-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C K SINGH

Judgement Text

I.T.A. NO.340/LKW/2018 ASSESSMENT YEAR:2007-08 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.340/LKW/2018 ASSESSMENT YEAR:2007-08 M/S IBRAHIM INTERNATIONAL TRADING COMPANY, 40/121, HOSPITAL ROAD, PARADE, KANPUR. PAN:AAAFI 9671 F VS. A.C.I.T.-3, KANPUR. (APPELLANT) (RESPONDENT) O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LEARNED CIT(A)-I, KANPUR DATED 01/07/2016 PERTAINING TO ASS ESSMENT YEAR 2007- 2008. 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 HRI C. K. SINGH, D. R. DATE OF HEARING 25/01/2019 DATE OF PRONOUNCEMENT 25 / 01 /201 9 I.T.A. NO.340/LKW/2018 ASSESSMENT YEAR:2007-08 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 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