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Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW
Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR
IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.261/LKW/2018 Assessment Year: 2018-19 U.P. Arthroplasty Society v. CIT (Exemption) 59/60, 1st Floor, Birhana Road Lucknow Kanpur TAN/PAN:AAAAU3390A (Appellant) (Respondent) Appellant by: None Respondent by: Shri S. K. Madhuk, CIT (DR) Date of hearing: 12 02 2019 Date of pronouncement: 22 02 2019 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal for assessment year 2018-19 against the order of the ld. CIT (Exemption), Lucknow dated 8/2/2018 passed under section 12AA(1)(b)(ii) of the Act. 2. This appeal was taken up for hearing on 12.2.2019, but none appeared on behalf of the assessee, nor any application for adjournment has been filed. We find that the notice of hearing had been sent through RPAD to the assessee, the acknowledgement of which has been received back showing receipt of notice by the assessee on 10/1/2019. Since the assessee did not appear despite having knowledge of the date of hearing, it appears that the assessee is not interested in prosecuting the appeal. As such, we hold that the appeal is liable to be dismissed for non prosecution. In this regard, we place reliance upon the following case laws:-
ITA No.261/LKW/2018 Page 2 of 2
CIT vs. Multiplan India Ltd., 38 ITD 320 (Del) 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)
Respectfully following the view taken in the cases cited (supra), we 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, appeal of the assessee stands dismissed. Order pronounced in the open Court on 22/02/2019.
Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT
DATED:22nd February, 2019 JJ:1202 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By order
Assistant Registrar