Bibhuti Bhushan Ray, Rourkela V. Pr.CIT(Central), Vishakhapatnam

ITA 109/CTK/2019

AI Insights

This case involves an appeal by Bibhuti Bhusan Ray against the order passed by the Principal Commissioner of Income Tax (Central), Visakhapatanam, under section 263 of the Income Tax Act, 1961, dated 18.3.2019 for the assessment year 2011-12. The appeal was heard by the Income Tax Appellate Tribunal, Cuttack Bench. The primary contention during the hearing was the absence of any additions in the consequential order issued by the Assessing Officer on 17.12.2019. The assessee's representative argued for the imposition of costs on the department, which was not granted as the appeal was deemed infructuous due to the lack of any additions in the consequential assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300254 (ITAT-CUTTACK)
• Duration Of Justice: 3 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-01-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 17-04-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Bibhuti Bhusan Ray, C/o Shanti Memorial Hospital, Udit Nagar, Rourkela/CL Basanti Colony, Rourkela. PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee the ld Pr. CIT CIT(C)/VSP/263/CC.Sambalpur/2018 2. Shri P.C.Sethi, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. 3. At the time of hearin consequential order passed by the Assessing Officer dated 17.12.2019, wherein, there is no addition made as a consequence to the order passed IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.109/CTK/2019 Assessment Year : 2011-12 Bibhuti Bhusan Ray, C/o Shanti Memorial Hospital, Udit Nagar, Rourkela/CL-5, Basanti Colony, Rourkela. Vs. Pr. CIT(Central), Pratyakshakar Bhavan, 4 floor, MPV Colony, Double Road, Visakhapatanam. PAN/GIR No. (Appellant) .. ( Respondent Assessee by : Shri P.C.Sethi, AR Revenue by : Shri M.K.Gautam, Date of Hearing : 30/01 Date of Pronouncement : 30/01 O R D E R This is an appeal filed by the assessee against the order passed by CIT u/s.263 of the Act dated 18.3.2019 CIT(C)/VSP/263/CC.Sambalpur/2018-19 for the assessment year Shri P.C.Sethi, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. At the time of hearing, ld AR has placed before us the copy of the consequential order passed by the Assessing Officer dated 17.12.2019, wherein, there is no addition made as a consequence to the order passed Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Pr. CIT(Central), Pratyakshakar Bhavan, 4 th floor, MPV Colony, Double Road, Visakhapatanam. Respondent) P.C.Sethi, AR M.K.Gautam, CIT DR 01/2023 /01/2023 against the order passed by 18.3.2019 in No.Pr. for the assessment year 2011-12. Shri P.C.Sethi, ld AR appeared for the assessee and Shri g, ld AR has placed before us the copy of the consequential order passed by the Assessing Officer dated 17.12.2019, wherein, there is no addition made as a consequence to the order passed ITA No.109/CTK/2019 Assessment Year : 2011-12 Page2 | 2 u/s.263 of the Act. Though the ld AR has vehemently pressed for levy of cost on the department, we are of the view that as in the consequential assessment order, no addition has been made, the appeal filed by the assessee has become infructuous and same stands dismissed. 4. In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 30/01/2023. SD/- SD/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 30/01/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Bibhuti Bhusan Ray, C/o Shanti Memorial Hospital, Udit Nagar, Rourkela/CL-5, Basanti Colony, Rourkela. 2. The Respondent: Pr. CIT(Central), Pratyakshakar Bhavan, 4 th floor, MPV Colony, Double Road, Visakhapatanam 3. The CIT(A)-, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//