Shree Mahavir Carbon (P) Ltd, Cuttack V. ACIT, Cuttack

ITA 25/CTK/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3790 (ITAT-CUTTACK)
• Duration Of Justice: 3 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-05-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 20-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B N DAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 25 /CTK/2016 ASSESSMENT YEAR : 2004 - 05 SHRI MAHAVIR CARBON PVT. LT D.,PLOT NO.85, PHASE - III, NEW INDUSTRIAL ESTATE, JAGATPUR, CUTTACK VS. ACIT, CIRCLE 1(1), CUTTACK PAN/GIR NO. AAECS 6717 J (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI B.N.DAS, DR DATE OF HEARING : 29 /05/ 2017 DATE OF PRONOUNCEMENT : 31 /05/ 2017 O R D E R PER PAVAN KUMAR GADALE, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - CUTTACK, DATED 31.10.2013 , FOR THE ASSESSMENT YEAR 2004 - 05 . 2. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE FIXING THE DATE OF HEARING ON 31.5.2017 AND WAS RETURNED BACK UNSERVED WITH THE POSTAL REMARKS LEFT ALWAYS LOCKED. FURTHER, TH E ASSESSEE HAS NOT FURNISHED THE CHANGE OF ADDRESS TO THE TRIBUNAL. FROM THE ABOVE CONDUCT OF THE ASSESSEE, IT APPEARS THAT THE ASSESS EE IS NOT INTERESTED IN PURSUING THE APPEAL BEFORE THE TRIBUNAL. IN THESE CIRCUMSTANCES, AS HELD BY ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., 38 ITD 320 THAT THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE TO REMAIN ABSENT AT THE 2 TI ME OF HEARING AND ONE OF THE REASONS MIGHT BE ABSENCE TO PROSECUTE THE APPEAL AND WE HEREBY DISMISS THE APPEAL IN LIMINE. HOWEVER, WE MAKE IT CLEAR THAT THE ASSESSEE IS AT LIBERTY TO FILE A PETITION TO RECALL THIS ORDER PROVIDED CONVINCING/SUFFICIENT CAUS E BE EXPLAINED FOR NON - APPEARANCE ON THE SAID DATE OF HEARING. 3. IN THE RESULT, THE APPEAL F ILED BY THE ASSESSEE IS DISMISSED ORDER PRON OUNCED ON 31 /05/2017. SD/ - SD/ - ( N.S SAINI) ( PAVAN KUMAR GADALE) ACCONTANT MEMBER JUDICIAL MEMBER CUTTACK; DATED 31 /05/2017 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : SHRI MAHAVIR CARBON PVT. LTD.,PLOT NO.85, PHASE - III, NEW INDUSTRIAL ESTATE, JAGATPUR, CUTTACK 2. THE RESPONDENT. ACIT, CIRCLE 1(1), CUTTACK 3. THE CIT(A) CUTTACK 4. PR.CIT , CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//