U.P Civil Secretariat Primary Cooperative Bank, Lucknow V. Dy. Commissioner of Income Tax, Lucknow

ITA 437/LKW/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4049 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 30-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN I.T.A. NO. 437 / LKW / 15 A SSESSMENT YEAR: 200 8 - 09 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI P. K. BANSAL, ACCOUNTANT MEMBER AND SHRI ABY T. VARKEY , JUDICIAL MEMBER ITA NO. 437 / LKW /201 5 U.P. CIVIL SECRETARIAT PRIMARY COOPERATIVE BANK LIMITED . VIDHAN BHAWAN, LUCKNOW 226001 PAN: - AAAJU 0257 B ASSESSMENT YEAR : 200 8 - 09 VS. DCIT, RANGE, INCOME TAX OFFICE, 5 ASHOK MARG, LUCKNOW 226001 (APPELLANT) (RESPONDENT) O R D E R APPELLANT BY PER P. K. BANSAL , A .M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) LUCKNOW , DATED 18.03.2015 FOR A SSESSMENT Y EAR 20 08 - 09 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, EVEN THOUGH AN APPLICATION FOR ADJOURNMENT DULY SIGNED ON BEHALF OF ASSESSEE WAS FILED. THIS APPLICATION WAS COUNTER SIGNED BY SHRI RAJESH CHAND JAIN, FCA. IN THIS APPLICATION THE ASSESSEE HAS MENTIONED AS UN DER: - WE HAVE TO APPRISE THE HONBLE BENCH THAT OUR COUNSEL SHRI RAJESH CHAND JAIN AND OTHER MENTIONED IN THE POWER OF ATTORNEY DATED 10.06.2015 FILED WITH APPEAL HAVE EXPRESSED THEIR DISINCLINATION TO CONDUCT THE SUBJECT APPEAL. HENCE WE ARE IN THE PROCE SS OF SELECTING/APPOINTING SOME OTHER COUNSEL. NONE RESPONDENT BY SHRI AMIT NIGAM, DR DATE OF HEARING 1 0 .08.2016 DATE OF PRONOUNCEMENT 11.08.2016 IN I.T.A. NO. 437 / LKW / 15 A SSESSMENT YEAR: 200 8 - 09 2 IT IS, THEREFORE, REQUESTED TO KINDLY ADJOURN THE HEARING OF THE ABOVE APPEAL TO SOME OTHER DATE AS PER THE CONVENIENCE OF THE HONBLE BENCH PREFERABLY IN THE 1 ST 5. UNDER THESE FACTS, WE DISMISS THE APPEAL WITH A DIRECTION IN CASE THE ASS ESSEE SO DESIRES HE CAN MOVE MISCELLANEOUS APPLICATION, A S SOON AS HE APPOINTS THE NEW COUNSEL/ADVOCATE, TRIBUNAL WILL SYMPATHETICALLY CONSIDER TO RECALL THIS ORDER FOR RESTORING THE SAID APPEAL. WEEK OF OCTOBER, 2016. 3 . WE NOTED THAT IN THIS CASE THE ASSESSEE HAS TAKEN FOUR ADJOURNMENTS EARLIER ON 12.01.2016 , LAST OPPORTUNITY WAS GIVEN TO THE ASSESSEE AND THE CASE WAS ADJOURNED FOR 09.02.2016. ON 09.02.2016 ALSO THE ASSESSEE AGAIN SHOWED THE ADJOURNMENT AND THE LAST OPPOR TUNITY WAS GIVEN ON ALL THE DATES EARLIER FIXED ON 28.10.2015, 12.01.2015 AND 09.02.2016. THE ASSESSEE HAS GIVEN THE SAME REASON FOR ADJOURNMENT WHICH IS REPRODUCED AS UNDER: - IN THIS REGARD WE HAVE TO SUBMIT THAT WE ARE IN THE PROCESS OF PREPARING A PAP ER BOOK IN THIS APPEAL FOR PRESENTING THE SAME BEFORE YOUR HONOUR AND IT WILL TAKE SOME MORE TIME TO COMPLETE THE PREPARATION OF PAPER BOOK AS CERTAIN IMPORTANT DOCUMENTS ARE STILL AWAITED. 4. WHEN THE CASE WAS FINALLY FIXED, THE ASSESSEE HAS TAKEN THE PLEA IN THE APPLICATION THAT THEY ARE IN PROCESS OF SELECTING /APPOINTING SOME OTHER COUNSEL. SHRI RAJESH CHAND JAIN, FCA PERSONALLY APPEARED BEFORE US AND STATED THAT THE PARTY HAS TO APPOINT SOME OTHER ADVOCATE. IN VIEW OF THE ADJOURNMENT APPLICATIONS AND ADJOURNMENT GRANTED EARLIER, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTEREST ED IN GETTING THE APPEAL ADJUDICATED. WE THEREFORE, DISMISS THE APPEAL AS THE ASSESSEE HAS ALREADY STATED THAT SHR I RAJESH CHAND JAIN, FCA EXPRESSED DISINCLINATION TO CONDUCT THE SUBJECT APPEAL. WE, THEREFORE, CANNOT TAKE PRESENCE OF SHRI RAJESH CHAND JAIN, FCA AS REPRESENTING THE ASSESSEE. IN I.T.A. NO. 437 / LKW / 15 A SSESSMENT YEAR: 200 8 - 09 3 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 11.08.2016 ) SD/ - SD/ - ( ABY T. VARKEY ) ( P. K. BANSAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 11.08.2016 *S HARAD COPY OF THE ORDER FORWARDED T 1. O : THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR