BARIPADA RCMS LIMITED, BARIPADA V. INCOME TAX OFFICER WARD 1, BARIPADA

ITA 193/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6258 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-06-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 25-04-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ADJOURNMENT PETITION
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Baripada RCMS Limited., Station Road, Baripada. PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 17/10214060 2. None represented on behalf ld Sr DR appeared for the revenue. 25.6.2024 is placed on record, stating that due to ill Executive of the appellant society will not be able to attend the hearing, and IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.193/CTK/2024 Assessment Year : 2017-18 Baripada RCMS Limited., Station Road, Baripada. Vs. Income Tax Officer, Baripada PAN/GIR No.AAAAB 6896 Q (Appellant) .. ( Respondent Assessee by : Adjournment petition Revenue by : Shri Charan Dass, Sr Date of Hearing : 27/0 Date of Pronouncement : 27/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 27.2.2024 in Appeal No. for the assessment year 2017-18. None represented on behalf of the assessee and Shri DR appeared for the revenue. An adjournment petition dated 25.6.2024 is placed on record, stating that due to ill of the appellant society will not be able to attend the hearing, and Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER Income Tax Officer, Respondent) : Adjournment petition : Shri Charan Dass, Sr DR 06/2024 /06/2024 This is an appeal filed by the assessee against the order of the ld in Appeal No. NFAC/2016- and Shri Charan Dass, An adjournment petition dated 25.6.2024 is placed on record, stating that due to ill-health, the Chief of the appellant society will not be able to attend the hearing, and ITA No.193/CTK/2024 Assessment Year : 2017-18 Page2 | 3 requested to adjourn the appeal to another date. As the appeal can be decided in the absence of the assessee, we reject the adjournment petition and proceed to dispose of the appeal. 3. A perusal of the order of the ld CIT(A), NFAC, Delhi shows that the appeal has been filed by the assessee before the ld CIT(A) with delay of 1117 days. The ld CIT(A) has dismissed the appeal of the assessee on account of this delay and had not admitted the appeal. A perusal of para 5 of the order of ld CIT(A) also clearly shows that the appellant has not furnished any reason for delay in filing of appeal in Form No.35. Further, the appellant has not filed any application for condonation of delay in filing of appeal. Neither has the assessee adduced any reason for the delay. As the assessee has not mentioned any reason for condoning the delay before the ld CIT(A), the Tribunal is not in a position to examine the reason. This being so, the order of the ld CIT(A) stands upheld and the appeal of the assessee is dismissed. 4. In the result, appeal of the assessee stands dismissed . Order dictated and pronounced in the open court on 27/06/2024. SD/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 27/06/2024 B.K.Parida, SPS (OS) ITA No.193/CTK/2024 Assessment Year : 2017-18 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Baripada RCMS Limited., Station Road, Baripada. 2. The Respondent: Income Tax Officer, Baripada 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy//