Baba Lakheswar Construction, Khurda V. ITO, Ward-1(2), Bhubaneswar, Bhubaneswar

ITA 279/CTK/2014

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4629 (ITAT-CUTTACK)
• Duration Of Justice: 4 year(s) 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2019
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 25-04-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 27-06-2014
• Court: TRIBUNAL
• Department Lawyers: RABIN CHOUDHURY

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH , CUTTACK [ , . . , BEFORE SHRI SUNIL KUMAR YADAV , J M & SHRI B.P.JAIN , A M ./ ITA NO. 279 /CTK/201 4 ( [ [ / ASSESSMENT YEAR S : 20 08 - 20 09 ) M/S BABA LASKHESWAR CONSTRUCTION, PLOT NO.DDL - 641, DUMDUMA HOUSING BOARD COLONY, PHASE - II, BHUBANESWAR - 751019 PS KHANDAGIRI VS. ITO, WARD - 1(2), BHUBANESWAR ./ ./ PAN/GIR NO. : A ADFB 3358 D ( / APPELLANT ) .. ( / RESPONDENT ) [ /ASSESSEE BY : NONE /REVENUE BY : SHRI RA B IN CHOUDHURY / DATE OF HEARING : 2 7 TH MAY , 201 5 / DATE OF PRONOUNCEMENT 29 TH MA Y ,2015 / O R D E R PER SUNIL KUMAR YADAV (J.M) : TH IS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A ) - I, BHUBANESWAR FOR THE ASSESSMENT YEAR 20 08 - 20 09 . 2. TH IS APPEAL W AS LISTED FOR HEARING ON 2 7 - 5 - 2015 , BUT NONE APPEARED ON BEHALF OF THE ASSESSEE . FROM THE PERUSAL OF THE RECORD, WE FIND THAT NOTICE OF HEARING WAS SENT TO THE ASSESSEE THROUGH REGISTERED AD POST AND THE SAME WAS RETURNED BACK UNSERVED WITH A REMARK THAT ADDRESSEE LEFT . SINCE THE NOTICE HAS BEEN SENT ON THE ADDRESS GIVEN IN FORM NO.36 FILED BY THE ASSESSEE BUT THE SAME WAS RECEIVED BACK UNSERVED, THEREFORE, WE HAVE NO OPTION BUT TO PROCEED EX - PARTE QUA ASSESSEE . ACCORDINGLY, THE REVENUE WAS HEARD. ITA NO. 279 /14 2 3 . ON CAREFUL PERUSAL OF THE ORD ERS OF AUTHORITIES BELOW AND THE GROUNDS RAISED BY THE ASSESSEE BEFORE US, WE FIND THAT THE CIT(A) HAS PROPERLY ADJUDICATED ALL THE ISSUES RAISED BEFORE HIM JUDICIOUSLY IN ACCORDANCE WITH LAW. S INCE NO INFIRMITY HAS BEEN POINTED OUT IN THE ORDER OF THE CIT (A) , WE, THEREFORE, CONFIRM THE SAME . 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 / 05 / 201 5 . SD/ - SD/ - ( . . ) (B. P. JAIN) ( ) (SUNIL KUMAR YADAV) / ACCOUNTANT MEMBER / JUDICIAL MEMBER CUTTACK ; DATED 29 /0 5 / 201 5 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, CUTTACK 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT , CUTTACK 6. [ / G UARD FILE. //TRUE COPY//