Mohammed Farook Tayab, Cuttack V. ITO, Cuttack

ITA 26/CTK/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61577 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 09-04-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 27-01-2010
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE : SHRI K.K.GUPTA, AM, AND SHRI K.S.S.PRASAD RAO, JM ITA NO. 26/CTK/2010 (ASSESSMENT YEAR 1006 - 07) MOHAMMED FAROOK TAYAB, MASTAN ROAD, BUXIBAZAR, CUTTACK. PAN: AERPM 5935 R VERSUS INCO ME - TAX OFFICER, WARD 2(3), CUTTACK. (APPELLANT) (RESPONDENT) FOR THE APPELLANT: NONE FOR THE RESPONDENT SHRI A.BHATTACHARJEE, DR DATE OF HEARING : 09.04.2012 DATE OF PRONOUNCEMENT : 11.04.2012 ORDER SHRI K.K.GUPTA, AM : THE ASSESSEE HAS FI LED THIS APPEAL AGAINST ORDER DT.28.10.2009 OF THE COMMISSIONER OF INCOME - TAX (APPEALS) FOR THE ASSESSMENT YEAR 2006 - 07. 2. THE CASE WAS FIRST POSTED FOR HEARING ON 28.7.2010. THE ASSESSEE SOUGHT ADJOURNMENT ON MEDICAL GROUND AND THE ASSESSEE THE CASE WAS ADJOURNED TO 27.10.2010 . THEREAFTER THE CASE WAS ADJOURNED TO VARIOUS DATES I.E., TO 4.10.2010, 18.11.2010, 2 5.1.2011, 3.3.2011, 16.9.2011, 1 9.10.2011 , 17.11.2011 , 16.12,2011, 21.12.2011, 17.1.2012, 16.3.2012, 26.3.2012 AND LASTLY ON 9.4.2012. THE ASSESSE E FILED PETITION ON 27.07.2010 SEEKING ADJOURNMENT ON MEDICAL GROUND. THEREAFTER THE ASSESSEE FILED PETITIONS ON 16.11.2010, 24.1.2011 , 15.9.2011, 18.10.2011, 16.12.2011, 17.1.2012, 13.3.2012 AND 9.4.2012 SEEKING ADJOURNMENT , EVERY TIME STATING THAT PAPER BOOK IS REQUIRED TO BE FILED WHICH IS ALMOST COMPLETED. CONSIDERING THE FACT THAT THE CASE WAS ADJOURNED MANY A TIMES ON THE PETITIONS OF ASSESSEE TO FILE PAPER BOOK, WHICH THOUGH STATED TO HAVE BEEN ALMOST COMPLETED EVERY TIME HAS NOT YET BEEN COMPLETED E VEN ELAPSE OF A CONSIDERABLE TIME , THE PETITION FILED BY THE ASSESSEE ON 9.4.2012 SEEKING ADJOURNMENT ON THE VERY SAME GROUND , IS REJECTED. FROM THE ABOVE, IT APPEARS THAT THE ASSESSEE HAS NO ITA NO.26/CTK/2010 2 INTEREST IN PROSECUTING ITS APPEAL. THEREFORE, WE WOULD APPLY TH E 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 TUKOJIRAO HOLKAR V. COMMISSIONER OF WEALTH TAX (223 ITR 480), AND DISMISS THE APPEAL IN LIMI NE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. S D/ - S D/ - (K.S.S.PRASAD RAO) JUDICIAL MEMBER (K.K.GUPTA) ACCOUNTANT MEMBER DATE: 11.04.2012 H.K.PADHEE, SENIOR PRIVATE SECRETARY. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: MOHAMMED FAROOK TAYAB, MASTAN ROAD, BUXIBAZAR, CUTTACK. 2. THE RESPONDENT: INCOME - TAX OFFICER, WARD 2(3), CUTTACK. 3. THE CIT, 4. THE CIT(A), 5. THE DR, CUTTACK 6. GUARD FILE (IN DUPLICATE) TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY.