Shri Karan Singh Rajpoot, Kanpur V. Income TAx Officer, Kanpur

ITA 460/LKW/2011

• Counselvise Citation: 46023714 RSA 2011
• Duration Of Justice: 2 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-12-2013
• Assessment Year: misc
• Appeal Filed On: 25-07-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA
• Keywords: Principle of natural justice

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. 460/LKW/2011 ASSESSMENT YEAR: 2003 - 04 SHRI. KARAN SINGH RAJPOOT JALAUN V. ITO WARD 6( 2) , KANPUR PAN: AGGPR2586N (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. Y. P. SRIVASTAVA, D.R. DATE OF HEARING: 20.12.2013 DATE OF PRONOUNCEMENT: 10.01.2014 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY TH E ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON VARIOUS GROUNDS, WHICH ARE AS UNDER: - 1 . THAT ORDER PASSED BY THE LD CIT(A) IS BAD IN LAW, ARBIT R ARY & AGAINST PRINCIPAL OF NATURAL JUSTICE. 2 . THAT THE LD CIT(A) GROSSLY ERRED IN HOLDING THAT THE WORD 'MAY' USE D IN SECTION 50(C)(2) GIVES INHERENT RIGHT OF DISCRETION TO AO IS GROSSLY INCORRECT, INTERPRETATION OF LAW & WILL DEFEAT THE LEGISLATURE INTENT, AND WILL ALWAYS BE DETRIMENTAL TO ASSESSEE. 3 . THAT THE LD CIT(A) GROSSLY ERRED IN HOLDING THAT LD AO WAS JUSTIFIE D IN NOT SENDING THE MATTER TO DVO IS UNJUSTIFIED AND UNLAWFUL. 4 . THAT THE LD CIT(A) GROSSLY ERRED IN VIEW OF THE FACT OF THE CASE : - 2 - : IN SUSTAINING THE INCREASE IN AGRICULTURE EXPENDITURES BY RS. 19700 WITHOUT APPRECIATING THE FACT THAT INCREASE IN AGRICULTURAL EXPENSES MADE ON ESTIMATION BASIS WITHOUT BRINGING ANY EVIDENCE. 2 . THIS APPEAL CAME UP FOR HEARING ON 20.12.2013, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH A/D CARD IS PLACED ON RECORD. SINCE NOTICE OF HEARING IS DULY SERVED UPON THE ASSESSEE AND NONE APPEARED ON BEHALF OF THE ASSESSEE, WE HAVE NO OPTION BUT TO HEAR THE APPEAL EX - PARTE. ACCORDINGLY THE REVENUE WAS HEARD. WE, HOWEVER, EXAMINED THE ORDER OF THE LD. CIT(A) AND FIND NO INFIRMITY THEREIN. ACCORDINGLY, WE CONFIRM THE ORDER OF THE LD. CIT(A). 3 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.1.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10.1.2014 JJ: 0701 COPY FORWARDED TO: 1 . APPELLANT 2 . RES PONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR