Shailesh Gupta, Kanpur V. Dy. Commissioner of Income Tax, Kanpur

ITA 704/LKW/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87786 (ITAT-LUCKNOW)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-03-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 05-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C MEENA

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. 704/LKW/2014 ASSESSMENT YEAR: 2006 - 07 SHAILESH GUPTA 69/156, DANA KHORI KANPUR V. DCIT RANGE 2 KANPUR T AN /PAN : AEPPG3810D (APP ELL ANT) (RESPONDENT) ITA NO. 705/LKW/2014 ASSESSMENT YEAR: 2006 - 07 SATISH CHAND GUPTA 18-19, BLOCK-P, GOVIND NAGAR KANPUR V. DCIT RANGE 2 KANPUR T AN /PAN : ADXPG8714D (APP ELL ANT) (RESPONDENT) ITA NO. 706 /LKW/2014 ASSESSMENT YEAR: 2006 - 07 SATISH CHAND GUPTA L/H KANTI DEVI GUPTA 69/156, DANA KHORI KANPUR V. DCIT RANGE 2 KANPUR T AN /PAN: ADJPG0585E (APP ELL ANT) (RESPONDENT) ITA NO. 707/LKW/2014 ASSESSMENT YEAR: 2006 - 07 AKHILESH GUPTA 69/156, DANA KHORI KANPUR V. DCIT RANGE 2 KANPUR T AN /PAN : AEPPG6785B (APP ELL ANT) (RESPONDENT) :-2-: APP ELL ANT BY: NONE RESPONDENT BY: SHRI. K. C. MEENA, D.R. DATE OF HEARING: 17 03 201 5 DATE OF PRONOUNCEMENT: 17 0 3 2015 O R D E R PER SUNIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY DIFFERENT ASSESSEES AGAINST THE RESPECTIVE ORDERS OF THE LD. CIT(A) ON A COMMON ISS UE EXCEPT THE DIFFERENCE IN QUANTUM. FOR THE SAKE OF REFERENCE, WE EXTRACT THE GROUNDS OF APPEAL IN I.T.A. NO. 704/LKW/2014 AS UNDER:- 1. THERE WAS SURVEY OPERATIONS CONDUCTED ON ASSESS EE GROUP ON 10.10.2007. 2. CONSEQUENT THERETO, ASSESSMENT HAS BEEN COM PLETED AT TOTAL INCOME OF RS. 1316424.00. 3. THERE WAS SEVERAL ISSUES IN ASSESSMENT ORDER BOTH LEGAL AND FACTUAL, ON WHICH ASSESSEE WAS HAVING SERIOUS RESER VATIONS. 4. AGAINST THIS ASSESSMENT, ASSESSEE MOVED IN APPEAL, WHICH WAS DECIDED PARTY BY NOT ALLOWING PROPER RELIEF TO THE ASSESSEE. 5. AGGRIEVED WITH THE SAME, ASSESSEE IS IN PRESENT APP EAL WITH THE REQUEST TO KINDLY ALLOW THE APPEAL AND OBLIGE. 2. THESE APPEALS CAME UP FOR HEARING ON 17.3.2015, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, AN APPLICATION FOR ADJOURNMENT WAS MOVED ON THE GROUND THAT CERTAIN DOCUMENTS ARE AWAI TED FROM THE ASSESSEES. THESE APPEALS WERE FILED IN SEPTEMBER, 2014, THEREAFTER, THESE APPEALS WERE LISTED ON VARIOUS OCCASIONS, BUT NO EF FORT WAS MADE TO FILE THE PAPER BOOK IN THESE CASES. SINCE THESE APPEALS ARE FILED BY THE ASSESSEE, IT WAS FOR THE ASSESSEE TO FILE THE RELEVANT DOCUMENTS ALONG WITH APPEAL OR :-3-: THEREAFTER. FINDING NO FORCE IN THE ADJOURNMENT AP PLICATION, THE REQUEST FOR ADJOURNMENT WAS TURNED DOWN AND THE REVENUE WAS HEA RD. 3. THE LD. D.R. HAS PLACED RELIANCE UPON THE ORDERS OF THE LD. CIT(A) ON THE GROUNDS RAISED IN THESE APPEALS. 4. WE HAVE CAREFULLY EXAMINED THE ORDERS OF THE LOWER AUTHORITIES ON ALL THE GROUNDS RAISED BEFORE US BY THE ASSESSEES. NO INFIRMITY OR DEFECT IN THE ORDERS OF THE LD. CIT(A) IS NOTICED AND WE, THEREFO RE, CONFIRM HIS ORDERS IN ALL THE FOUR APPEALS. ACCORDINGLY THESE APPEALS AR E DISMISSED. 5. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISMISS ED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTIONED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH MARCH, 2015 JJ:1703 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR