Shri Ghanshyam Agarwal, Lucknow V. Income Tax Officer, Range- IV(5), Lucknow

ITA 396/LKW/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7883 (ITAT-LUCKNOW)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 18-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT ITA NO. 396/LKW/2019 ASSESSMENT YEAR: 2013 - 14 GHANSHYAM AGARWAL GHANSHYAM BROTHERS RANI LAXMI BAI ROAD K - 18/9, A BLOCK, RAJAJIPURAM LUCKNOW V . INCOME TAX OFFICER RANGE IV(5) LUCKNOW T AN /PAN : AFSPA8777K (APP ELL ANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SMT ALKA SINGH, D.R. DATE OF HEARING: 19 0 7 201 9 DATE OF PRONOUNCEMENT: 19 0 7 201 9 O R D E R THIS IS ASSESSEES APPEAL AGAIN ST THE ORDER OF THE LD. CIT(A) - 2, LUCKNOW, DATED 31/5/2019 FOR ASSESSMENT YEAR 2013 - 14. 2. THIS APPEAL WAS TAKEN UP FOR HEARING ON 19/7/ 201 9 , BUT NONE HAS APPEARED ON BEHALF OF THE ASSESSEE, DESPITE ISSUANCE OF NOTICE THROUGH RPAD, WHICH HAS NOT RETURNED U NSERVED. SINCE THE ASSESSEE DID NOT APPEAR DESPITE HAVING KNOWLEDGE OF THE DATE OF HEARING, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL . AS SUCH, I HOLD THAT THE APPEAL IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN THIS R EGARD , I PLACE 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.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) , 296 ITR 495 (P& H) 4. CIT VS. B. N. BHATTACHARGEE A ND ANOTHER , 118 ITR 461(SC) ITA NO.396/LKW/2019 PAGE 2 OF 2 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED (SUPRA), THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. THE ASSESSEE MAY, HOWEVER, GET IT REVIVED BY SHOWING SUFFICIENT CAUSE FOR NON - APPEARANCE . 4. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 / 0 7 /201 9 . SD/ - [ A. D. JAIN ] VICE PRESIDENT DATED: 19 / 0 7 / 201 9 JJ: 1907 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR BY ORDER ASSISTA NT REGISTRAR