MKC TRADERS PRIVATE LIMITED,KANPUR V. DEPUTY COMMISSIONER OF INCOME TAX-6, KANPUR

ITA 4/LKW/2020

AI Insights

MKC Traders Pvt. Ltd. filed an appeal against the order of the Commissioner of Income Tax (Appeals) which had dismissed their earlier appeal concerning an addition of Rs.36,01,990 to their income, classified as disallowance of share application money. The original assessment was completed under section 143(3) of the Income Tax Act, determining the total income of the assessee at Rs.70,26,830, significantly higher than the income declared in their return. The Tribunal noted the repeated absence of the assessee's representation in multiple hearings and the failure to rectify a defect in the appeal regarding the incorrect payment of appeal fee, leading to the dismissal of the appeal on procedural grounds as well.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828608 (ITAT-LUCKNOW)
• Duration Of Justice: 6 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Lucknow
• Assessment Year: misc
• Appeal Filed On: 06-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: REVENUE WAS HEARD; AMIT KUMAR
• Assessee Lawyers: PRINTED FROM COUNSELVISE.COM
• Section: 143(3)

Judgement Text

"I.T.A. No.04/Lkw/2020 Assessment Year:2016-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.04/Lkw/2020 Assessment Year: 2016-17 MKC Traders Pvt. Ltd., 117/274, L-Block Naven Nagar, Kanpur-208025 PAN:AAHCM1004E Vs. Dy.C.I.T.-6, Kanpur. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.04/Lkw/2020 has been filed by the assessee pertaining to assessment year 2016-17 against impugned appellate order dated 04/11/2019 passed by learned Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee filed its return of income on 17/10/2016 declaring total income at Rs.34,24,839/-. The Assessing Officer completed the assessment and passed assessment order under section 143(3) on 17/12/2018 and determined the total income of the assessee at Rs.70,26,830/- by making addition of Rs.36,01,990/- on account Appellant by None Respondent by Shri Amit Kumar, Addl. CIT (D.R.) Printed from counselvise.com I.T.A. No.04/Lkw/2020 Assessment Year:2016-17 2 of disallowance of share application money. Being aggrieved, the assessee went in appeal before the learned CIT(A), who has dismissed the appeal of the assessee by observing as under: Printed from counselvise.com I.T.A. No.04/Lkw/2020 Assessment Year:2016-17 3 Printed from counselvise.com I.T.A. No.04/Lkw/2020 Assessment Year:2016-17 4 Printed from counselvise.com I.T.A. No.04/Lkw/2020 Assessment Year:2016-17 5 Printed from counselvise.com I.T.A. No.04/Lkw/2020 Assessment Year:2016-17 6 Printed from counselvise.com I.T.A. No.04/Lkw/2020 Assessment Year:2016-17 7 Printed from counselvise.com I.T.A. No.04/Lkw/2020 Assessment Year:2016-17 8 Printed from counselvise.com I.T.A. No.04/Lkw/2020 Assessment Year:2016-17 9 Printed from counselvise.com I.T.A. No.04/Lkw/2020 Assessment Year:2016-17 10 (C) During the course of hearing, none was present on behalf of the assessee. In the past also the appeal was fixed for hearing on 06/06/2022,19/07/2022, 09/05/2023, 04/07/2023, 05/10/2023, 30/04/2024, 30/08/2024, 01/04/2025, 11/06/2025, 30/09/2025, 19/11/2025 and 08/01/2026 on which dates either the hearing was adjourned on the request of the assessee or there was no representation from the assessee’s side. On 08/01/2026 also, when the hearing was last fixed, none was present on behalf of assessee. In the absence of any representation from the side of the assessee, learned Departmental Representative for Revenue was heard, who relied on the orders of the authorities below. On careful perusal of the impugned order of the learned CIT(A), and other materials on record, no infirmity is found in it. No material has been presented from either side to persuade us to make any interference with or modification of the impugned order of learned CIT(A). Therefore, the impugned order of learned CIT(A) is upheld and the appeal is dismissed. (C.1) In any case, the defect pointed out by the registry vide defect memo dated 21/04/2025 has not been removed by the assessee. Therefore, on Printed from counselvise.com I.T.A. No.04/Lkw/2020 Assessment Year:2016-17 11 this point also, the appeal of the assessee deserves to be dismissed in limine. The defect pointed out by Registry in the appeal filed by the assessee, is, that appeal fee has not been paid in correct head. (D) In the result, the appeal of the assessee is dismissed. (Order pronounced in the open court on 13/01/2026) Sd/. Sd/. (KUL BHARAT) (ANADEE NATH MISSHRA) Vice President Accountant Member Dated:13/01/2026 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. D.R. ITAT Printed from counselvise.com "