M/s U.P State Mineral Development Corporation Ltd., Lucknow V. Commissioner of Income Tax (Appeals)-II, Lucknow

ITA 752/LKW/2013

• Counselvise Citation: 75223714 RSA 2013
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-02-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 22-11-2013
• 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. 752 /LKW/201 3 ASSESSMENT YEAR: 200 9 - 10 M/S U.P. STATE MINERAL DEVELOPMENT CORPORATION LTD. LUCKNOW V. DCIT RANGE VI LUCKNOW PAN: A AACU2954Q (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. ALOK MITRA , D.R. DATE OF HEARING: 05.02.2014 DATE OF PRONOUNCEMENT: 07.02.2014 O R D E R PER SUNIL KUMAR YADAV: THIS A PPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) IN CONFIRMING THE PENALTY OF ` 1 LAKH LEVIED UNDER SECTION 271B OF THE INCOME - TAX ACT, 1961. 2 . THIS APPEAL WAS TAKEN UP FOR HEARING ON 5.2. 2014 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF RECORD, IT IS NOTICED THAT ON THE LAST DATE OF HEARING I.E. ON 23.12 .2013, THE HEARING WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE TO 5.2 .2014. DESPITE HAVING KNOWLEDGE OF THE DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. WE, THEREFORE, HAVE NO OPTION BUT TO HEAR THE APPEAL EX - PARTE QUA THE ASSESSEE. ACCORDINGLY THE REVENUE WAS HEARD. : - 2 - : 3 . WE HAVE CAREFULLY EXAMINED THE ORDER OF THE LD. CIT(A) AND WE FIND THAT THE LD. CIT(A) HAS ADJUDICATED THE IMPUGNED ISSUE IN DETAIL IN THE LIGH T 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 7.2.2014. SD/ - SD/ - [ A. K. GA RODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7.2.2014 JJ: 0602 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR