Sri Dharmendra Kumar Prusty, Bhubaneswar V. ITO Khurda Ward, Khurda

ITA 168/CTK/2023

AI Insights

This case involves an appeal by Sri Dharmendra Kumar Prusty against the order of the CIT(A), NFAC, Delhi, which dismissed his appeal due to a significant delay in filing. The original assessment was made under section 144 of the Income Tax Act, as the assessee did not appear before the Assessing Officer (AO). The Tribunal noted the assessee's continued non-cooperation, as evidenced by his absence in multiple hearings and failure to respond to notices. Consequently, the Tribunal decided the case on merits without the presence or input of the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300465 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 08-08-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 08-05-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Sri Dharmendra Kumar Prusty, Plot No.673/6046, Panchasakha Nagar, Dumduma, Bhubaneswar. PAN/GIR No. (Appellant This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi, No.ITBA/NFAC/S/250/2022 206-17. 2. None appeared on behalf of the assessee. Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. A perusal of the appeal records first notice has hearing on 11.7.2023. As there was no response from the side of the IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.168/CTK/2023 Assessment Year : 2016-17 Sri Dharmendra Kumar Prusty, Plot No.673/6046, Panchasakha Nagar, Dumduma, Bhubaneswar. Vs. Income Tax Officer, Khurda Ward, Khurda. PAN/GIR No.BMLPP 9600 F (Appellant) .. ( Respondent Assessee by : N o n e Revenue by : Shri S.C.Mohanty Date of Hearing : 09/08 Date of Pronouncement : 09/0 O R D E R This is an appeal filed by the assessee against the order of the ld , NFAC, Delhi, dated 20.3.2023 ITBA/NFAC/S/250/2022-23/1051015402(1) for the assessment year None appeared on behalf of the assessee. Shri S.C.Mohanty, ld Sr DR appeared for the revenue. A perusal of the appeal records in the present cas has been issued to the assessee through e hearing on 11.7.2023. As there was no response from the side of the Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Income Tax Officer, Khurda Ward, Khurda. Respondent) : Shri S.C.Mohanty, Sr DR 8/2023 /08/2023 This is an appeal filed by the assessee against the order of the ld 20.3.2023 in Appeal for the assessment year None appeared on behalf of the assessee. Shri S.C.Mohanty, ld Sr in the present case shows that the through e-mail fixing the hearing on 11.7.2023. As there was no response from the side of the ITA No.168/CTK/2023 Assessment Year : 2016-17 Page2 | 3 assessee, the hearing was adjourned to 9.8.2023 with the direction to send physical notice as well as through e-mail to the assessee, which was complied. The assessee has chosen not to appear. Consequently, the appeal of the assessee is being disposed of on merits. 4. A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has dismissed the assessee’s appeal on account of delay of 140 days in filing of the appeal before the ld CIT(A). A perusal of the order of the ld CIT(A) also shows that substantial number of opportunities have been given to the assessee to explain the delay in filing of the appeal before the ld CIT(A). The assessee has chosen not to respond to the notices issued by the ld CIT(A) in regard to delay. A perusal of the assessment order shows that the assessment order has been passed u/s.144 of the Act as none has represented before the AO also. Thus, the facts clearly show that the assessee has been absolutely non-cooperative in the assessment proceedings. In regard to the delay in filing of the appeal before the ld CIT(A), the assessee has not given any explanation before the ld CIT(A) and also before the ITAT. This being so, I find no reason to interfere with the order of the ld CIT(A). 5. It must also be specifically mentioned here that the ld CIT(A) has in para 5.9 of his order admitted that a pragmatic approach can be espoused when the delay is slight. It is unfortunate that even after the liberal approach is taken by the ld CIT(A), the assessee has chosen not to give any ITA No.168/CTK/2023 Assessment Year : 2016-17 Page3 | 3 reason for condoning the delay in filing the appeal before the ld CIT(A). There is no reason given before the Tribunal for considering the condonation of delay before the ld CIT(A). In these circumstances, the appeal of the assessee stands dismissed. 6. In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 09/08/2023. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 09/08/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Sri Dharmendra Kumar Prusty, Plot No.673/6046, Panchasakha Nagar, Dumduma, Bhubaneswar 2. The Respondent: Income Tax Officer, Khurda Ward, Khurda 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT-, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//