M/s. Jaiswal Steel Enterprises (P) Ltd., Kanpur V. ITO, Kanpur

ITA 500/LKW/2010

• Counselvise Citation: 50023714 RSA 2010
• Duration Of Justice: 3 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 13-06-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 26-07-2010
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 500/LKW/2010 ASSESSMENT YEAR: 2004 - 05 M/S JAISWAL STEEL ENTERPRISES (P) LTD. 85/40, CO OPER GANJ KANPUR V. INCOME TAX OFFICER 6(1) KANPUR PAN: AAACJ3517G (APP ELL ANT) (RESPONDENT) ITA NO. 50 1 /LKW/2010 ASSESSMENT YEAR: 2004 - 05 M/S JAISWAL STEEL PROCESSING (P) LTD. 85/40, COOPER GANJ KANPUR V. INCOME TAX OFFICER 6(1) KANPUR PAN: A AACJ3516H (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 13 0 6 2014 DATE OF PRONOUNCEMENT: 13 0 6 2014 O R D E R PER SUNIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY THE ASSESSEES AGAINST T HE RESPECTIVE ORDER OF THE LD. CIT(A) ON VARIOUS GROUNDS. 2 . THESE APPEALS WERE TAKEN UP FOR HEARING ON 13.6.2014, BUT NONE APPEARED ON BEHALF OF THE ASSESSEES. ON PERUSAL OF RECORD, IT IS NOTICED THAT NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEES, AS I T WAS ISSUED THROUGH RPAD. SINCE THE ASSESSEES DID NOT APPEAR DESPITE HAVING PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : KNOWLEDGE OF THE DATE OF HEARING, WE HAVE NO OPTION BUT TO HEAR THE APPEAL EX - PARTE QUA THE ASSESSEES. ACCORDINGLY THE REVENUE WAS HEARD. 3 . WE HAVE CAREFULLY EXAMINED THE ORDERS O F THE LD. CIT(A) WITH REGARD TO THE GROUNDS RAISED BY THE ASSESSEES AND WE FIND THAT THE LD. CIT(A) HAS ADJUDICATED THE IMPUGNED GROUNDS IN DETAIL IN THE LIGHT OF ASSESSEES CONTENTIONS. SINCE NO INFIRMITY IS NOTICED IN THE ORDERS OF THE LD. CIT(A), WE CO NFIRM THE ORDERS OF THE LD. CIT(A). 4 . IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.6.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH JUNE , 2014 JJ: 1306 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/ )