M/s Co-operative Cane Development Union Ltd., GONDA V. Income Tax Officer, GONDA

MA 10/LKW/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4440 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 16-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.10/LKW/2017 [ARISING OUT OF ITA NO. 505/LKW/2016 ASSESSMENT YEAR: 2014 - 15 M/S CO - O PERATIVE CANE DEVELOPMENT UNION GAURACHOWKI GONDA V. INCOME TAX OFFICER GONDA T AN /PAN : AAAAC3754G (APP LICA NT) (RESPONDENT) APP LIC ANT BY: NONE RESPONDENT BY: SHRI C. K. SINGH, D.R. DATE OF HEARING: 28 0 9 201 8 DATE OF PRONOUNCEMENT: 23 10 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 11/11/2016 IN I.T.A. NO.505/LKW/2016. 2 . THIS MISCELLANEOUS APPLICATION WAS TAKEN UP FOR HEARING ON 28/9/2018 , BUT N ONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF RECORD, IT IS NOTICED THAT THE NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE, AS IT WAS ISSUED THROUGH RPAD. SINCE THE ASSESSEE DID NOT APPEAR DESPITE HAVING KNOWLEDGE OF THE DATE OF HEARING, WE H AVE NO OPTION BUT TO HEAR THE MISCELLANEOUS APPLICATION EX - PARTE QUA THE ASSESSEE. ACCORDINGLY THE REVENUE WAS HEARD. 3 . A PERUSAL OF RECORD SHOWS THAT THE APPEAL FILED BY THE REVENUE IN ITA NO.505/LKW/2016 WAS FIXED FOR HEARING ON 18/10/2016, BUT NONE APPEA RED ON BEHALF OF THE RESPONDENT - ASSESSEE , THEREFORE, THE TRIBUNAL VIDE ITS ORDER DATED 11/11/2016, AFTER HEARING THE LD. D.R. , RESTORED THE M.A. NO.10/LKW/2017 PAGE 2 OF 3 MATTER BACK TO THE FILE OF THE ASSESSING OFFICER TO DECIDE AFRESH IN ACCORDANCE WITH LAW LAID DOWN BY THE HON'BLE SU PREME COURT IN TOTGARS CO - OPERATIVE SALE SOCIETY LTD. VS. INCOME TAX OFFICER, 322 ITR 283(SC). AGAINST THIS ORDER OF THE TRIBUNAL, ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLICATION BEARING NO.10/LKW/2017 WITH A REQUEST TO RECALL THE ORDER OF THE TRIBU NAL AND TO DECIDE THE MATTER AFRESH AFTER AFFORDING AN OPPORTUNITY OF HEARING TO THE APPLICANT - ASSESSEE. THEREAFTER, THE MISCELLANEOUS APPLICATION WAS FIXED FOR HEARING ON A NUMBER OF OCCASIONS AND THE MATTER WAS ADJOURNED ON FIVE OCCASIONS AT THE APPLIC ANT - ASSESSEES OWN REQUEST AND FINALLY IT WAS FIXED FOR HEARING ON 28/9/2018, BUT ON THIS DATE ALSO NONE APPEARED ON BEHALF OF THE ASSESSEE, WHICH SHOWS THAT THE ASSESSEE IS NOT AT ALL INTERESTED IN PROSECUTING ITS MISCELLANEOUS APPLICATION FILED BEFORE TH E TRIBUNAL, THEREFORE, WE HAVE NO OTHER OPTION BUT TO DISMISS THE MISCELLANEOUS APPLICATION. 4 . WE FURTHER MAKE IT CLEAR THAT THE ISSUE INVOLVED IN ITA NO.505/LKW/2016 WAS RESTORED TO THE FILE OF THE ASSESSING OFFICER VIDE ORDER DATED 11/11/2016 TO DECIDE I T AFRESH IN ACCORDANCE WITH LAW LAID DOWN BY THE HON'BLE SUPREME COURT IN TOTGARS CO - OPERATIVE SALE SOCIETY LTD. VS. INCOME TAX OFFICER (SUPRA), THEREFORE, ASSESSEE SHOULD NOT HAVE ANY GRIEVANCE. ON THIS COUNT ALSO, MISCELLANEOUS APPLICATION OF THE ASSES SEE IS LIABLE TO BE DISMISSED. 5 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 / 10 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 R D OCTO BER , 201 8 JJ: 2809 M.A. NO.10/LKW/2017 PAGE 3 OF 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR