Tata Sponge Iron Limited, Keonjhar V. CIT, Bhubaneswar

ITA 116/CTK/2015

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0715 (ITAT-CUTTACK)
• Duration Of Justice: 7 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 19-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Tata Sponge Iron Limited, Bileipada, Joda, Dist: Keonjhar PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee ag Bhubaneswar u/s.263 of the Act dated 24.3.2014 .2009-10. 2. The appeal is time barred by 244 days. The assessee has filed condonation petition. After considering the rival submissions and perusing the contention mentioned in the petition, we are satisfied that the assessee has sufficient cause in filing the appea delay of 244 days and admit the appeal for hearing on merits. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.116/CTK/2015 Assessment Year : 2009-10 Tata Sponge Iron Limited, Bileipada, Joda, Dist: Keonjhar Vs. CIT, Bhubaneswar No.AABCT 0230 D (Appellant) .. ( Respondent Assessee by : Shri B.K.Mahapatra & A.K.Sabat Revenue by : Shri M.K.Gautam, CIT ( Date of Hearing : 4/7 Date of Pronouncement : 4/7 O R D E R This is an appeal filed by the assessee against the order of the CIT, Bhubaneswar u/s.263 of the Act dated 24.3.2014 for the assessment year The appeal is time barred by 244 days. The assessee has filed condonation petition. After considering the rival submissions and perusing the contention mentioned in the petition, we are satisfied that the assessee has sufficient cause in filing the appeal belatedly. Hence, we condone the delay of 244 days and admit the appeal for hearing on merits. Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER CIT, Bhubaneswar Respondent) B.K.Mahapatra & A.K.Sabat, ARs CIT (DR) 7/ 2022 7/2022 ainst the order of the CIT, for the assessment year The appeal is time barred by 244 days. The assessee has filed condonation petition. After considering the rival submissions and perusing the contention mentioned in the petition, we are satisfied that the assessee l belatedly. Hence, we condone the delay of 244 days and admit the appeal for hearing on merits. ITA No.116/CTK/2015 Assessment Year : 2009-10 Page2 | 2 3. At the time of hearing, ld A.R. of the assessee did not press the appeal filed by the assesse. Ld AR submitted that the issue in the appeal has now become academic and no specific purpose would be served in adjudicating the same. On this point, ld CIT DR submitted that if the issue has become academic, the order of the ld CIT u/s.263 is liable to be upheld. 4. We have considered the rival submissions. The issue in regard to order u/s.263 is only academic and no purpose would be served in adjudicating the same. Hence, the appeal filed by the assessee is dismissed as infructuous. 5. In the result, appeal filed by the assessee stands dismissed. Order dictated and pronounced in the open court on 4/7/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 4/7/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Tata Sponge Iron Limited, Bileipada, Joda, Dist: Keonjhar 2. The Respondent. CIT, Bhubaneswar 3. The CIT(A)-, Bhubaneswar 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//