Ashish Agarwal, Kanpur V. Income Tax Officer 1(1), Kanpur

ITA 671/LKW/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4956 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 12-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO.671/LKW/2017 ASSESSMENT YEAR:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.671/LKW/2017 ASSESSMENT YEAR:2014-15 SHRI ASHISH AGARWAL, 59/36, AGMORE HOUSE, BIRHANA ROAD, KANPUR. PAN:ACFPA 8003 Q VS. INCOME TAX OFFICER-1(1), KANPUR. (APPELLANT) (RESPONDENT) O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LEARNED CIT(A)-I, KANPUR DATED 08/06/2017 PERTAINING TO ASS ESSMENT YEAR 2014- 2015. 2. AT THE THRESHOLD I NOTED THAT WHEN THIS APPEAL W AS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. I FIND THA T PROPER NOTICE OF HEARING HAS ALREADY BEEN SENT TO THE ASSESSEE. UNDE R THESE CIRCUMSTANCES, IN MY CONSIDERED OPINION, IT APPEARS THAT THE ASSES SEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. AS SUCH I HOLD THAT THIS AP PEAL IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. IN THIS REGARD I PL ACE RELIANCE UPON THE FOLLOWING CASE LAWS: 1. CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320 (DEL) APPELLANT BY NONE RESPONDENT BY S HRI C. K. SINGH, D. R. DATE OF HEARING 23/10/2018 DATE OF PRONOUNCEMENT 23 / 10 /201 8 I.T.A. NO.671/LKW/2017 ASSESSMENT YEAR:2014-15 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 CAS ES CITED (SUPRA), I DISMISS THIS APPEAL FILED BY THE ASSESSEE FOR NON P ROSECUTION. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE APPLICATION U/S 254 OF THE ACT IN CASE THE ASSESSEE SO DESIRES. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23/10 /2018) SD/. ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED:23/10/2018 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW