Sumit Agarwal, Hardoi V. Income Tax Officer-3(3), Hardoi

ITA 348/LKW/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1126 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 07-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHARAT AWASTHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW SMC BENCH, LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER ITA NO. 348/LKW/2016 ASSESSMENT YEAR: 2012 - 13 SUMIT AGARWAL RAILWAY GANJ HARDOI V. INCOME TAX OFFICER WARD II HARDOI PAN: AAPPA9130Q (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI BHARAT AWASTHI, D.R. DATE OF HEARING: 15 02 2018 DATE OF PRONOUNCEMENT: 16 02 2018 O R D E R THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON VARIOU S GROUNDS. 2 . THIS APPEAL WAS TAKEN UP FOR HEARING ON 15.02.2018, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF RECORD, IT IS NOTICED THAT THIS IS A RECALLED MATTER. THE APPEAL OF THE ASSESSEE WAS INITIALLY DISMISSED VIDE ORDER DATED 20.7.2016 ON ACCOUNT OF NON - APPEARANCE ON BEHALF OF THE ASSESSEE. AGAINST THAT ORDER, ASSESSEE PREFERRED MISCELLANEOUS APPLICATION VIDE M.A. NO.92/LKW/2016 WHICH WAS ALLOWED VIDE ORDER DATED 6/1/2017 AND THE MATTER WAS REFIXED FOR HEARING ON 15.2.2018, BUT NONE APP EARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN MOVED. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE, WE HAVE NO OPTION BUT TO HEAR THE APPEAL EX - PARTE QUA THE ASSESSEE. ACCORDINGLY THE REVENUE WAS HEARD. : - 2 - : 3 . WE HAVE CAREFULLY E XAMINED 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 ISSUES INVOLVED IN THE IMPUGNED GROUNDS IN DETAIL IN THE LIGHT OF ASSESSEES CONTENTIONS. SINCE NO INFIRMITY IS NOTIC ED 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 DATE MENTIONED ON THE CAPTION ED PAGE. SD/ - [ S UNIL KUMAR Y ADAV ] JUDICIAL M EMBER DATED: 16 TH FEBRUARY , 201 8 JJ: 1502 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR