M/S Eggro Finance & Investment (P) Ltd., Lucknow V. Income Tax Officer-1(4), Lucknow

ITA 680/LKW/2013

• Counselvise Citation: 68023714 RSA 2013
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-01-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 19-09-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K RAM
• Keywords: Condonation of delay

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 S . 680 & 681/LKW/2013 ASSESSMENT YEAR S : 2007 - 08 & 2008 - 09 M/S EGGRO FINANCE & INVESTMEN T (P) LTD. LUCKNOW V. ITO RANGE 4(1) LUCKNOW PAN: AAACE4883G (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. R. K. RAM, D.R. DATE OF HEARING: 06.01.2014 DATE OF PRONOUNCEMENT: 10.01.2014 O R D E R PER SUNIL KUMAR YADAV: THE SE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDER S OF THE LD. CIT(A) ON VARIOUS GROUNDS. 2 . THESE APPEALS CAME UP FOR HEARING ON 6.1.2014 , BUT NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE HEARING WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE ON THE LAST DATE OF HEARING. DURING THE COURSE OF HEARING , OUR ATTENTION WAS INVITED TO THE FACT THAT BOTH THESE APPEALS ARE TIME BARRED BY 130 DAYS AND NO APPLICATION FOR CONDONATION OF DELAY IS MOVED BY THE ASSESSEE. IN THE ABSENCE OF REQUEST FOR CONDONATION OF DELAY, THE DELAY IN FILING OF THE APPEALS CANNOT BE CONDONED AND WE ACCORDINGLY DISMISS THE APPEALS BEING BARRED BY LIMITATION. 3 . IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.1 .2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10.1.2014 JJ: 0601 : - 2 - : COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR