Shri Ram Asrey, Lucknow V. Income Tax Officer, Range- 1(3), Lucknow

ITA 521/LKW/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0285 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 22-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

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. 521/LKW/2018 ASSESSMENT YEAR: 2009 - 10 RAM ASREY VILL. JAGPAL KHERA CHINHAT, LUCKNOW V. ITO RANGE 1(3) LUCKNOW TAN/PAN: BLNPA0911K (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI AJAY KUMAR, D.R. DATE OF HEARING: 17 12 201 9 DATE OF PRONOUNCEMENT: 17 12 201 9 O R D E R PER A. D. JAIN, V.P.: THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE LD. CIT(A)-1, LUCKNOW DATED 7/12/2016, FOR THE ASSESSMENT YEAR 2009-10. 2. THIS APPEAL WAS TAKEN UP FOR HEARING ON 17/12/2019, BUT NONE HAS APPEARED ON BEHALF OF THE ASSESSEE, DESPITE ISSUANCE OF NOTICE THROUGH RPAD, WHICH HAS BEEN RETURNED UNSERVED BY THE POSTAL AUTHORITIES WITH THE REMARK THE ADDRESSEE DIED HENCE, RETURNED TO THE SENDER. THE NOTICE WAS SENT TO THE ASSESSEE ON THE ADDRESS GIVEN IN FORM NO.36. SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE, IT APPEARS THAT THE ASSESSEE 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) ITA NO.521/LKW/2018 PAGE 2 OF 2 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. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC) 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED (SUPRA), THE APPEAL FILED BY THE ASSESSEE IS DISMISSED 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 17/12/2019. SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED:17/12/2019 JJ:1712 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR