Income Tax Appellate Tribunal - Lucknow
M/S. Apex Real Projects India Private ... vs Income Tax Officer- 6(1), Kanpur on 13 December, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
LUCKNOW BENCH "SMC", LUCKNOW
BEFORE SHRI A.D JAIN, VICE PRESIDENT
ITA No. 36/LKW/2018
Assessment Year 2014-15
M/s Apex Real Projects India Pvt. Ltd., Vs. Income Tax Officer-Ward 6(1),
1st Floor Piyush Global-I, YMCA Chowk Kanpur
Faridabad
PAN AAFCA7751G
(Appellant) (Respondent)
Appellant by None
Respondent by Shri C.K. Singh, DR
Date of hearing 10/12/2018
Date of pronouncement 13/12/2018
ORDER
This is assessee's appeal for Assessment Year 2014-15 against the order of the ld. CIT(A) dated 11.10.2017.
2. When the appeal was called out for hearing, none appeared on behalf of the assessee, nor any application for adjournment has been filed. I find that the proper notice of hearing had been sent RPAD to the assessee, which has not returned unserved. Under these circumstances, it appears that the assessee is not interested in prosecuting the appeal any further. As such, I hold that the appeal is liable to be dismissed for non prosecution. In this regard I place reliance upon the following case laws:
1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del) 2 ITA No. 36/Lkw/2018
2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.)
3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H)
4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC)
3. Respectfully following the view taken in the cases cited (supra), I dismiss the appeal filed by the assessee for non prosecution. The assessee may, however, get it revived by showing sufficient cause for non- appearance.
4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 13/12/2018.
Sd/-
(A.D. JAIN) JUDICIAL MEMBER Aks -
Dtd. 13/12/2018
Copy of order forwarded to:
(1) The appellant (2) The respondent
(3) Commissioner (4) CIT(A)
(5) Departmental Representative (6) Guard File
By order
Assistant Registrar