Gramya Vikash Parisad, Boudh V. ITO,

ITA 2/CTK/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58406 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2012
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 12-03-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 03-01-2011
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY

Judgement Text

IN THE INC O ME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE : SHRI K.K.GUPTA, ACCOUNTANT MEMBER ITA NOS.02 AND 03/CTK/2011 (ASSESSMENT YEAR S 2006 - 07 AND 2007 - 08) GRAMYA VIKASH PARISAD, AMATHAPADA, P.O.BAGHIAPADA, VIA: SARSARA, DIST. BOUDH PAN : AAAAP 3039 K VERSUS INCOME - TAX OFFICER, PHULBANI WARD, PHULBANI. (APPELLANT) (RESPONDENT) FOR THE APPELLANT: NONE FOR THE RESPONDENT SHRI S.C.MOHANTY, DR DATE OF HEARING : 12.03.2012 DATE OF PRONOUNCEMENT : 14.03.2012 ORDER SHRI K.K.GUPT A, AM : THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME - TAX (APPEALS) OF EVEN DATED THE 6 TH SEPTEMBER, 2010 FOR THE AYS 2006 - 07 AND 2007 - 08. 2. THE CASE WAS FIRST POSTED FOR HEARING ON 27.1.2011 WHEN NONE APPEAR ED ON BEHALF OF THE ASSESSEE NOR ANY PETITION FOR ADJOURNMENT WAS FILED AND THE CASE WAS ADJOURNED TO 1.3.2011 . AGAIN THERE IS NON - APPEARANCE AND THE CASE WAS ADJOURNED TO 25.4.2011. ON THE REQUEST OF THE COUNSEL OF THE ASSESSEE, THE CASE WAS ADJOURNED TO 18.5.2011, 3.6.2011 AND THEN TO 22.2.2012 AND FINALLY ON 13.3.2012. NEITHER APPEARANCE ON BEHALF OF THE ASSESSEE WAS PUT IN EVEN ON 13.3.2012 NOR ANY PETITION SEEKING ADJOURNMENT WAS MOVED. IT, THEREFORE, APPEARS THAT THE ASSESSEE HAS NO INTEREST IN PROSEC UTING ITS APPEAL. THEREFORE, APPLYING THE RATIO OF THE DECISION OF ITAT, DELHI BENCH , IN THE CASE OF CIT V. MULTIPLAN INDIA (P.) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF ESTATE O F LATE TUK OJIRAO HOLKAR V. COMMISSIONER O F WE ALTH TAX (223 ITR 480), I HAVE NO HESITATION TO DISMISS THE APPEAL S IN LIMINE. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. S D/ - DATE: 14.03.2012 (K.K.GUPTA) ACCOUNTANT MEMBER H.K.PADHEE, SENIOR PRIVATE SECRETARY ITA NOS.02 AND 03/CTK/2011 GRAMYA VIKASH PARISAD V. ITO 2 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: 2. THE RESPONDENT: 3. THE CIT, 4. THE CIT(A), 5. THE DR, CUTTACK 6. GUARD FILE (IN DUPLICATE) TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY.