SHYAM FLOOR MILLS PVT. LTD. vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

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ITA 535/LKW/2016Status: DisposedITAT Lucknow30 May 2022AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no reason to interfere with the CIT(A)'s findings due to the absence of any submissions from the assessees to counter the adverse findings.

What were the facts?

The assessees failed to appear for hearings on multiple occasions, leading to dismissal and subsequent recalling of orders. Despite opportunities, no submissions were made to rebut the CIT(A)'s findings.

What were the issues?

Whether the assessees' failure to appear and present submissions warrants dismissal of their appeals against the CIT(A)'s order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’ LUCKNOW

Before: SHRI A.D JAIN & SHRI T.S. KAPOOR

For Respondent: Smt. Sheela Chopra, CIT (DR)
Hearing: 18/05/2022Pronounced: 30/05/2022

Heard together (2 matters)

ITA No.329 /Lkw/2016
ITA No.535 /Lkw/2016

Read from the judgment's own cause title. This page is filed under one of them.

These two appeals have been filed by two assessees against separate orders of ld. CIT(A) dated 16.02.2016 and 31.05.2016. 2. None has been appearing on behalf of assessees in these appeals and therefore on earlier two occasions the appeal in was dismissed for non prosecution vide order of Tribunal dated 20.07.2016 and again was dismissed for non prosecution vide order of the Tribunal dated 08.02.2019. However, on both occasions MA were filed by the assessee and the order was recalled vide order of the Tribunal dated 20.02.2017 and 24.10.2019 respectively and the appeal was listed for hearing on merits. Similarly appeal in was dismissed for non prosecution on 8.2.2019 which however was recalled for hearing on merits vide order of the Tribunal dated 24.10.2019. Even after such dismissals and further recalling of the orders of Tribunal dismissing appeals, none has been appearing as noted from the order sheet notings made in the appeal files. Therefore, with the consent of ld. DR it was decided to dispose off the appeals.

3.

Having heard the ld. DR, we find that Assessing Officer had made certain additions on account of difference in stock. Before the Commissioner of Income Tax (Appeals) certain submissions were made. However, the ld. CIT(A) did not find any merit in the written submissions made before him. Before us, no written submission has been made neither by assessees nor by its counsel to explain and to rebut the findings of ld. CIT(A). In the absence of any submissions by assessees or its counsel for rebutting the findings of ld. CIT(A), we do not find any reason to interfere in the findings of ld. CIT(A). Therefore, the appeals filed by the assessees are dismissed.

4.

In the result, both the appeals filed by the assessees are dismissed. (Order pronounced in the open court on 30/05/2022)

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