Rajiv Kumar Khandelwal 1, Bareilly V. Dy. Commissioner of Income Tax, Bareilly

ITA 583/LKW/2013

• Counselvise Citation: 58323714 RSA 2013
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-01-2014
• Assessment Year: 2002-2003
• Appeal Filed On: 22-07-2013
• 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 UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 583 /LKW/201 3 ASSESSMENT YEAR : 200 2 - 03 RAJIV KUMAR KHANDELWAL 1, PUCCA KATRA AONLA DI STT. BAREILLY V. DCIT CIRCLE II BAREILLY PAN: A DWOJ1553B (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 30 .0 1 .2014 DATE OF PRONOUNCEMENT: 11.04.2014 O R D E R PER SUNIL KUMAR YADAV: TH I S A PPEAL I S PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON A SOLITARY GROUND THAT THE LOWER AUTHORIT I ES HAVE ERRED IN IMPOSING PENALTY OF RS.19,000/ - . 2 . TH I S APPEAL WA S TAKEN UP FOR HEARING ON 30.1. 201 4 , BUT NONE APPEARED ON BEHALF OF THE ASSE SSEE. ON PERUSAL OF RECORD, IT IS NOTICED THAT NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE AS IT WAS ISSUED THROUGH RPAD . SINCE THE ASSESSEE DID NOT APPEAR DESPITE HAVING KNOWLEDGE OF THE DATE OF HEARING, WE HAVE NO OPTION BUT TO HEAR THE APPEAL EX - PARTE QUA THE ASSESSEE. ACCORDINGLY THE REVENUE WAS HEARD. 3 . WE HAVE CAREFULLY EXAMINED THE ORDER OF THE LD. CIT(A) WITH REGARD TO THE GROUND RAISED BY THE ASSESSEE AND WE FIND THAT THE LD. CIT(A) HAS PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : ADJUDICATED THE IMPUGNED ISSUE IN DETAIL IN THE LIGHT O F ASSESSEES CONTENTIONS. SINCE NO INFIRMITY IS NOTICED IN THE ORDER OF THE LD. CIT(A) , WE CONFIRM THE ORDER OF THE LD. CIT(A) . 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE O PEN COURT ON 11.4.2014. SD/ - SD/ - [ A. K. GARO DIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11.4.2014 JJ: 0703 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/ )