Oneup Motors India Private Limited, Lucknow V. Deputy Commissioner of Income Tax, Range-5, Lucknow

ITA 446/LKW/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7222 (ITAT-LUCKNOW)
• Duration Of Justice: 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 18-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 446/LKW/2018 ASSESSMENT YEAR: 2012 - 13 ONEUP MOTORS INDIA PVT. LTD. 311, SHRI RAM TOWER ASHOK MARG, LUCKNOW V. DY. CIT RANGE 5 LUCKNOW T AN /PAN : AAACW6377K (APP ELL ANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SMT. ALKA SINGH, D.R. DATE OF HEARING: 22 04 201 9 DATE OF PRONOUNCEMENT: 22 04 201 9 O R D E R PER A. D. JAIN, V.P . : THIS IS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012 - 13 AGAINST THE ORDER OF THE LD. CIT(A) - 2, LUCKNOW DATED 12/4/2018 CONFIRMING THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE ACT. 2. THIS APPEAL WAS TAKEN UP FOR HEARING ON 22/4/ 201 9 , BUT NONE APPEARED ON BEHAL F OF THE ASSESSEE , NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. WE FIND THAT THE NOTICE OF HEARING HAD BEEN SE NT TO THE ASSESSEE THROUGH RPAD . SINCE THE ASSESSEE DID NOT APPEAR DESPITE HAVING KNOWLEDGE OF THE DATE OF HEARING, IT APPEARS THAT THE A SSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL . AS SUCH, WE HOLD THAT THE APPEAL IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN THIS REGARD , WE PLACE RELIANCE UPON THE FOLLOWING CASE LAWS: - 1. CIT VS. MULTIPLAN INDIA LTD. , 38 ITD 320 (DEL) 2. ESTA TE OF LATE TUKOJIRAO HOLKAR VS. CWT , 223 ITR 480 (M.P.) ITA NO.446/LKW/2018 PAGE 2 OF 2 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) 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED (SUPRA), WE DISMISS THE APPEAL FILED BY THE ASSESSEE 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 22 / 0 4 /201 9 . SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 22 /0 4 / 201 9 JJ: 2204 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR BY ORDER ASSISTANT REGISTRAR