M/s K.V Fragrances, Kanpur V. Dy. Commissioner of Income Tax-II, Kanpur

ITA 436/LKW/2014

• Counselvise Citation: 43623714 RSA 2014
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 23-05-2014
• Court: TRIBUNAL
• Department Lawyers: AMIT NIGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 436 /LKW/20 1 4 ASSESSMENT YEAR: 200 5 - 0 6 M/S K. V. FRAGRANCES 117/H1/380, PANDU NAGAR KA NPUR V. DCIT RANGE 2 KANPUR PAN: AADFK8972A (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. AMIT NIGAR , D.R. DATE OF HEARING: 24 0 7 2014 DATE OF PRONOUNCEMENT: 24 0 7 2014 O R D E R PER SUNIL KUMAR YADAV: TH IS APPEAL I S PRE FERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON VARIOUS GROUNDS. 2 . TH IS APPEAL WA S TAKEN UP FOR HEARING ON 24 .07 .2014, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. NOTICE WAS ISSUED TO THE ASSESSEE ON 29.5.2014 FIXING THE APPEAL FOR HEARING ON 24.07.2014. IT IS ALSO PERTINENT TO MENTION HERE THAT CAUSE LIST HAS ALSO BEEN UPLOADED ON THE WEBSITE OF THE INCOME TAX APPELLATE TRIBUNAL I.E. ITAT.NIC.IN. SINCE THE ASSESSEE DID NOT APPEAR ON THE DATE FIXED FOR HEARING, WE HAVE NO OPTION BUT TO HEAR THE APPEAL EX - PARTE QUA THE ASSESSEE. ACCORDINGLY THE REVENUE WAS HEARD. 3 . WE HAVE CAREFULLY EXAMINED THE ORDER OF THE LD. CIT(A) WITH REGARD TO THE GROUNDS RAISED BY THE ASSESSEE IN ITS APPEAL AND WE FIND THAT THE LD. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : CIT(A) HAS ADJUDICATED THE IMPUGNED GR OUNDS IN DETAIL IN THE LIGHT OF ASSESSEES CONTENTIONS. SINCE NO INFIRMITY IS NOTICED 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 PRONOUNCED IN THE OPEN COURT ON 24.7.2 014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25 TH JU LY , 2014 JJ: 24 07 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )