Neelima Tiwari Legal Heir of, Faizabad V. Dy. Commissioner of Income Tax, Faizabad

ITA 499/LKW/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70550 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-09-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 14-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI S.K. YADAV, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO.499/LKW/2012 ASSESSMENT YEAR: 2008-09 NEELIMA TIWARI, VS. DY. COMMISSIONER OF INCOME TAX, L.H. OF LATE SHRI KEDAR NATH TIWARI, CIRCLE, FAIZA BAD. 5/7/27, CHHAYA TAP, DEOKALI ROAD, FAIZABAD. (PAN: ACWPT 1054 D). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI ALOK MITRA, D.R. DATE OF HEARING : 17.09.2013 DATE OF PRONOUNCEMENT : 17.09.2013 ORDER PER SHAMIM YAHYA, ACCOUNTNT MEMBER: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-I, LUCKNOW DATED 01.05.2012 AND PERTAINS TO A.Y. 2008- 09. 2. AT THE THRESHOLD, WE NOTE THAT WHEN THIS APPEAL WAS CALLED FOR HEARING, NOBODY APPEARED ON BEHALF OF THE ASSESSEE. WE FIND THAT PROPER NOTICE OF HEARING HAS ALREADY BEEN GIVEN TO THE ASSESSEE IN THIS REGA RD. HENCE, WE ARE CONSTRAINED TO 2 ITA NO.499/LKW/2012 A.Y. 2008-09 OPINE THAT THE ASSESSEE IS NOT INTERESTED IN PROSEC UTING THE APPEAL. AS SUCH, WE HOLD THAT THIS APPEAL IS LIABLE TO BE DISMISSED ON ACCOUNT OF NON-PROSECUTION. IN THIS REGARD, WE PLACE RELIANCE UPON THE FOLLOWING C ASE LAWS :- 1) CIT VS. MULTIPLAN INDIA LIMITED, 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. BATTACHARGEE & ANOTHER, 118 ITR 461 (SC) 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CAS ES CITED (SUPRA), WE DISMISS THIS APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTI ON. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE STAN DS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 17.09.2013) SD/- SD/- (S.K. YADAV) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 17.09.2013 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) 4. CIT 5. D.R. ASSISTANT REGISTER