Prasanta Kumar Dash, Bhubaneswar V. CIT, Bhubaneswar

ITA 274/CTK/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5314 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 02-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAAD KIDWAI

Judgement Text

1 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. 274 /CTK/201 5 ASSESSMENT YEAR : 2011 - 2012 PRASANTA KUMAR DASH, FLAT NO.205, N.A. MAJESTIC APARTMENT, JHARPADA, BHUBANESWAR VS. CIT - 1, BHUBANESWAR. PAN/GIR NO. AENPD 6409 F (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI SAAD KIDWAI, CIT DR DATE OF HEARING : 1 2 /1 2 / 2017 DATE OF PRONOUNCEMENT : 12 / 1 2 / 2017 O R D E R PER PAVAN KUMAR GADALE, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE C OMMISSIONER OF INCOME TAX - 1, BHUBANESWAR DATED 30.3.2015 U/S.263 OF THE ACT FOR THE ASSESSMENT YEAR 2011 - 12. 2. THIS CASE WAS FIXED FOR HEARING ON 2.8.2017 AND THE HEARING WAS ADJOURNED AT THE REQUEST OF LD A.R. OF THE ASSESSEE TO 3.10.2017. ON 3.10.2017, NO ONE WAS PRESENT ON BEH ALF OF THE ASSESSEE AND, THEREFORE, THE CASE WAS AGAIN ADJOURNED TO 12.12.2017. NOTICE OF HEARING DATED 6.10.2017 WAS SENT TO THE ASSESSEE BY SPEED POST. HOWEVER, ON 12.12.2017, WHEN THE CASE WAS CALLED FOR HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. 2 FROM THE ABOVE CONDUCT OF THE ASSESSEE, WE INFER THAT THE ASSESSEE I S NOT INTEREST ED IN PURSUING HIS APPEAL BEFORE THE TRIBUNAL. WHILE TAKING THIS VIEW, WE DERIVE SUPPORT FROM THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT LTD.M 38 ITD 320 (DEL). ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSE SSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUN CED ON 12 /1 2 /2017. SD/ - SD/ - ( N.S SAINI) ( PAVAN KUMAR GADALE) A CCOUNTANT MEMBER JUDICIALMEMBER CUTTACK; DATED 12 /1 2 /2017 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : PRASANTA KUMAR DASH, FLAT NO.205, N.A. MAJESTIC APARTMENT, JHARPADA, BHUBANESWAR 2. THE RESPONDENT. CIT - 1, BHUBANESWAR 3. THE CIT(A) - BHUBANESWAR 4. PR.CIT - 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//