Rajiv And Company v. Commissioner of Income-tax, Lucknow & Another
[Citation -2017-LL-0512-139]

Citation 2017-LL-0512-139
Appellant Name Rajiv And Company
Respondent Name Commissioner of Income-tax, Lucknow & Another
Court HIGH COURT OF ALLAHABAD AT LUCKNOW
Relevant Act Income-tax
Date of Order 12/05/2017
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags question of law • ex-parte order
Bot Summary: Heard Sri Fuzail Ahmad, Advocate, assisted by Shri Mukteshwar Mishra, learned counsel for appellant and Shri Alok Mathur for respondents. From judgment of Tribunal, we find that Assessee did not appear before Tribunal to press appeal and therefore, Tribunal has decided appeal ex parte against Assessee. In our view, a finding of fact has been recorded by Tribunal, and that too, when appellant did not press appeal before Tribunal, hence it can not be said to have given rise any substantial question of law, particularly, when grounds raised before this Court are same as were taken before Tribunal but Assessee did not press the same by putting in appearance before Tribunal. No substantial question of law has arisen in this appeal.


Court No. - 3 Case :- INCOME TAX APPEAL DEFECTIVE No. - 68 of 2016 Appellant :- M/S Rajiv And Company Thuru. Rajiv Tandon Respondent :- Commissioner Of Income Tax Ashok Marg Lucknow & Another Counsel for Appellant :- Mukteshwar Mishra,F Ahmad Counsel for Respondent :- Manish Misra Hon'ble Sudhir Agarwal,J. Hon'ble Virendra Kumar-II,J. 1. Heard Sri Fuzail Ahmad, Advocate, assisted by Shri Mukteshwar Mishra, learned counsel for appellant and Shri Alok Mathur for respondents. 2. This appeal under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as, 'Act, 1961') has arisen from judgment and order dated 22.08.2014 passed by Income Tax Appellate Tribunal, Lucknow Bench 'B', Lucknow (hereinafter referred to as, 'Tribunal') in Income Tax Appeal No. 180/LKW/2014 for Assessment Year 2010-11. 3. From judgment of Tribunal, we find that Assessee did not appear before Tribunal to press appeal and therefore, Tribunal has decided appeal ex parte against Assessee. In our view, finding of fact has been recorded by Tribunal, and that too, when appellant did not press appeal before Tribunal, hence it can not be said to have given rise any substantial question of law, particularly, when grounds raised before this Court are same as were taken before Tribunal but Assessee did not press same by putting in appearance before Tribunal. 4. Hence, no substantial question of law has arisen in this appeal. 5. Dismissed accordingly. Order Date :- 12.5.2017 Mustaqeem Rajiv And Company v. Commissioner of Income-tax, Lucknow & Another
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