SRIDHAR SAHOO, KEONJHAR V. INCOME TAX OFFICER, WARD, KEONJHAR, KEONJHAR

ITA 32/CTK/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8145 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 25-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 22-01-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Sridhar Sahoo, Co Master, Keonjkhjargarh, HPO, Keonjhar PAN/GIR No (Appellant This is an appeal filed by the assessee aga CIT(A), NFAC, Delhi Cuttack/10740/2019 2. Shri P.K.Mishra, ld AR appeared for the assessee. None on behalf of the revenue. 3. The appeal filed by the assessee is delayed by 268 days. The assessee has filed condonation petition supported by affidavit. In the petition, the assessee states that he was seriously suffering from illness and had to undergo medical treatment and was un Doctor. No details of the illness, no details of medical treatment and no IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.32/CTK/2024 Assessment Year : 2017-18 Sridhar Sahoo, Co-Post Master, Keonjkhjargarh, HPO, Keonjhar Vs. ITO, Ward, Keonjhar, PAN/GIR No.BVGPS 9648 E (Appellant) .. ( Respondent Assessee by : Shri P.K.Mishra, Adv Revenue by : None Date of Hearing : 26/0 Date of Pronouncement : 26/0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 15.2.2023 in Appeal No. Cuttack/10740/2019-20 for the assessment year 2017 Shri P.K.Mishra, ld AR appeared for the assessee. None on behalf of the revenue. The appeal filed by the assessee is delayed by 268 days. The assessee has filed condonation petition supported by affidavit. In the petition, the assessee states that he was seriously suffering from illness and had to undergo medical treatment and was under direct supervision of the Doctor. No details of the illness, no details of medical treatment and no Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER ITO, Ward, Keonjhar, Respondent) P.K.Mishra, Adv 03/2024 /03/2024 inst the order of the ld in Appeal No.CIT(A), 2017-18. Shri P.K.Mishra, ld AR appeared for the assessee. None represented The appeal filed by the assessee is delayed by 268 days. The assessee has filed condonation petition supported by affidavit. In the petition, the assessee states that he was seriously suffering from illness and der direct supervision of the Doctor. No details of the illness, no details of medical treatment and no ITA No.32/CTK/2024 Assessment Year : 2017-18 Page2 | 2 details of the doctor are coming out from the petition. Perusal of the assessment order shows that the assessment order has been passed u/s.144 of the Act on account of non-compliance. A perusal of the order of the ld CIT(A) also clearly shows that the appeal has been dismissed again on account of non-compliance. This clearly shows that the assessee has shown lackadaisical approach. The reason for the delay being vague is rejected. Consequently, the appeal filed by the assessee is dismissed on account of delay in filing the appeal. 4. In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 26/03/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 26/03/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Sridhar Sahoo, Co-Post Master, Keonjkhjargarh, HPO, Keonjhar 2. The Respondent: ITO, Ward, Keonjhar, 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//