Krishan Chandra Patra, Bhubaneswar V. ACIT, Bhubaneswar

ITA 271/CTK/2011

• Counselvise Citation: 27122114 RSA 2011
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2011
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 13-09-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 18-05-2011
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY

Judgement Text

IN THE INCME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE : SHRI K.K.GUPTA, AM , AND SHRI K.S.S.PRASAD RAO, JM ITA NO. 271/CTK/2011 (ASSESSMENT YEAR 2011) KRISHNA CHANDRA PATRA, PLOT NO.6/107, IRC VILLAGE, NAYAPALLI, BHUBANESWAR 751 015 PAN: A ASPP 6319 F VERSUS ASST.COMMISSIONER OF INCOME - TAX , CIRCLE 2(1), BHUBANESWAR. (APPELLANT) (RESPONDENT) FOR THE APPELLANT: NONE FOR THE RESPONDENT SHRI S.C.MOHANTY, DR DATE OF HEARING : 13.09.2011 DATE OF PRONOUNCEMENT : 16.09.2011 ORDER S HRI K.K.GUPTA, AM : THE ASSESSEE HAS FILED THIS APPEAL AGAINST ORDER DT.23.3.2011 OF THE COMMISSIONER OF INCOME - TAX (APPEALS) FOR THE ASSESSMENT YEAR 2007 - 08. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE DUE SERVICE OF NOTICE AS EVIDENT BY THE A/D SLIP KEPT ON RECORD. NOR THE ASSESSEE HAS MOVED ANY PETITION FOR ADJOURNMENT OF THE CASE. IT, THEREFORE, APPEARS THAT THE ASSESSEE HAS NO INTEREST IN PROSECUTING ITS APPEAL. THEREFORE, WE WOULD APPLY 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 TUKOJIRAO HOLKAR V. COMMISSIONER OF WEALTH TAX (223 ITR 480), AND DISMISS THE APPEAL IN LIMINE. 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: 16.09.2011 H.K.PADHEE, SENIOR PRIVATE SECRETARY. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: K RISHNA CHANDRA PATRA, PLOT NO.6/107, IRC VILLAGE, NAYAPALLI, BHUBANESWAR 751 015 2. THE RESPONDENT: ASST.COMMISSIONER OF INCOME - TAX , CIRCLE 2(1), BHUBANESWAR. 3. THE CIT, 4. THE CIT(A), 5. THE DR, CUTTACK 6. GUARD FILE (IN DUPLICATE) TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY.