Shakuntala Devi, Kanpur V. Income Tax Officer -2(4), Kanpur

ITA 598/LKW/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 75153 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-01-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 29-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO. 598/LKW/2013 ASSESSMENT YEAR: 2008 - 09 SHAKUNTALA DEVI KANPUR V. INCOME TAX OFFICER 2(4) KANPUR PAN: ABDPD5825C (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. ALOK MITRA, D.R. DATE OF HEARING: 28.01.2014 DATE OF PRONOUNCEMENT: 30.01.2014 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE A SSESSEE AGAINST THE ORDER OF TH E LD. CIT(A) ON VARIOUS GROUNDS. 2 . THIS APPEAL WAS TAKEN UP FOR HEARING ON 28.1.2014 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF RECORD, IT IS NOTICED THAT NOTICE OF HEARING WAS RECEIVED BACK UN - SERVED WITH A RE MARK THAT THE ADDRESSEE IS NOT AVAILABLE. T HE OFFICE OF THE TRIBUNAL HAS MADE A SINCERE EFFORT TO GET THE NOTICE SERVED AT THE GIVEN ADDRESS, BUT FAILED TO SERVE IT. SINCE THE APPEAL HAS BEEN FILED BY THE ASSESSEE, THE DUTY CAST UPON H ER TO FURNISH THE C ORRECT POSTAL ADDRESS. IN THE LIGHT OF THESE FACTS, WE PROCEED EX - PARTE QUA THE ASSESSEE. ACCORDINGLY THE REVENUE WAS HEARD. : - 2 - : 3 . WE HAVE CAREFULLY EXAMINED THE ORDER OF THE LD. CIT(A) WITH REGARD TO THE GROUNDS RAISED BY THE ASSESSEE AND WE FIND THAT THE LD. CIT(A) HAS ADJUDICATED THE IMPUGNED ISSUES IN DETAIL IN THE LIGHT OF 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 OPEN COURT ON 30.1.2014. SD/ - SD/ - [ A. K. GARODIA ] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30.1.2014 JJ: 2801 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR