Banagiri Memorial Trust, Koraput V. ITO, Jeypore

ITA 171/CTK/2011

• Counselvise Citation: 17122114 RSA 2011
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 15-02-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 01-04-2011
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE

Judgement Text

IN THE INC O ME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE : SHRI K.K.GUPTA, AM , AND SHRI K.S.S.PRASAD RAO, JM ITA NO S . 171,172,173, AND 174/CTK/2011 (ASSESSMENT YEAR S 2004 - 05, 2005 - 06, 2006 - 07 AND 2007 - 08) BINAGIRI DEVELOPMENT TRUST, A.I.R. ROAD, JAYA NAGAR, JEYPORE, KORAPUT PAN: AAATB 9325 P. VERSUS INCOME - TAX OFFICER, WARD 1, JEYPORE. (APPELLANT) (RESPONDENT) FOR THE APPELLANT: NONE FOR THE RESPONDENT SHRI A.BHATTACHARJEE, DR DATE OF HEARING : 15.02.2012 DATE OF PRONO UNCEMENT : 17.02.2012 ORDER PER BENCH : THESE APPEALS BY THE ASSESSEE ARE AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME - TAX (APPEALS) ALL DT.29.12.2010 FOR THE AYS 2004 - 05, 2005 - 06, 2006 - 07 AND 2007 - 08. 2. THESE APPEALS WERE FIRST POSTED ON 15.05.2011 AND SI NCE THEN THE SAME HAVE BEEN ADJOURNED SO MANY TIMES AND THE CASE WAS FINALLY FIXED FOR HEARING ON 15.02.2011. NONE APPEARED NOR ANY PETITION SEEKING ADJOURNMENT WAS MOVED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAD ALSO FAILED TO ENTER APPEARANCE IN EARLIE R OCCASIONS I.E., ON 13.06.2011, 25.07.2011, 24.08.2011. IT, THEREFORE, APPEARS THAT THE ASSESSEE HAS NO INTEREST IN PROSECUTING ITS APPEAL S . THEREFORE, WE WOULD APPLY THE DECISION OF ITAT, DELHI BENCH IN THE CASE OF CIT V. MULTIPLAN INDIA (P.) LTD., (38 I TD 320) AND MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE O F LATE TUKOJIRAO HOLKAR V. COMMISSIONER OF WEALTH TAX (223 ITR 480), AND DISMISS THE APPEAL S IN LIMINE . 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. S D/ - S D/ - ( K.S.S. PRASAD RAO) JUDICIAL MEMBER (K.K.GUPTA) ACCOUNTANT MEMBER DATE: 17.02.2012 H.K.PADHEE, SENIOR PRIVATE SECRETARY. ITA NOS.171,172,173, AND 174/CTK/2011 2 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: BIN AGIRI DEVELOPMENT TRUST, A.I.R.ROAD, JAYA NAGAR, JEYPORE, KORAPUT 2. THE RESPONDENT: INCOME - TAX OFFICER, WARD 1, JEYPORE. 3. THE CIT, 4. THE CIT(A), 5. THE DR, CUTTACK 6. GUARD FILE (IN DUPLICATE) TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY.