Smt. Poonam Pujari, Rourkela V. Pr. CIT, Sambalpur

ITA 272/CTK/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1128 (ITAT-CUTTACK)
• Duration Of Justice: 3 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-10-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 01-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Smt. Ponnam Pujari, Qtr. No.K/11, Civil Township, Rourkela PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee ag CIT, Sambalpur PCIT/SBP/263/8/2018 2. None appeared on behalf of the assessee. Shri M.K.Gautam, ld CIT DR appeared for the revenue. 3. At the time of hearing, it was noticed that the assessed has filed appeal on 9.8.2019. The appeal has been posted on multiple occasions nearly 21 times. Non IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.272/CTK/2019 Assessment Year : 2014-15 Smt. Ponnam Pujari, Qtr. No.K/11, Civil Township, Vs. Pr. CIT, Sambalpur PAN/GIR No.ALRPP 1409 N (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri M.K.Gautam, Date of Hearing : 12 /10 Date of Pronouncement : 12/10 O R D E R This is an appeal filed by the assessee against the order of the ld Pr. CIT, Sambalpur dated 29.3.2019 u/s.263 of the Act PCIT/SBP/263/8/2018-19 for the assessment year 2014 None appeared on behalf of the assessee. Shri M.K.Gautam, ld CIT DR appeared for the revenue. At the time of hearing, it was noticed that the assessed has filed appeal on 9.8.2019. The appeal has been posted on multiple occasions nearly 21 times. None represented on behalf of the assessee at any point Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Pr. CIT, Sambalpur Respondent) M.K.Gautam, CIT DR 10/2022 10/2022 ainst the order of the ld Pr. 29.3.2019 u/s.263 of the Act in Appeal No. 2014-15. None appeared on behalf of the assessee. Shri M.K.Gautam, ld CIT At the time of hearing, it was noticed that the assessed has filed appeal on 9.8.2019. The appeal has been posted on multiple occasions e represented on behalf of the assessee at any point ITA No.272/CTK/2019 Assessment Year : 2014-15 Page2 | 2 of time. The service of notice was also attempted through revenue. Even then, none has represented. 4. The issue in appeal relates to non-deduction of TDS on transportation charges paid by the assessee. 5. A perusal of the order of the Pr. CIT shows that there was no representation before him also by the assessee. As the assessee has been unable to substantiate its appeal before the Tribunal with evidences, we are of the view that no interference with the order of the Pr. CIT is called for. 6. In the result, appeal of the assessee stands dismissed.- Order dictated and pronounced in the open court on 12/10/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 12/10/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The appellant: Smt. Ponnam Pujari, Qtr. No.K/11, Civil Township, Rourkela 2. The Respondent: Pr. CIT, Sambalpur 3. The CIT(A)-, 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//