Swastik Urban Resources Pvt. Ltd., Bhubaneswar V. ITO, Ward-1(2), Bhubaneswar

ITA 487/CTK/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5631 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 04-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN

Judgement Text

1 ITA NO.487/CTK/2017 ASSESSMENT YEAR : 2013 - 2014 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. 487 /CTK/201 7 ASSESSMENT YEAR : 201 3 - 2014 SWASTICK URBAN RESOURCES PVTG LTD., 2 ND FLOOR, B/23/1, CHANDAKA INDUSTRIAL ESTATE, PATIA, BHUBANESWAR. VS. ITO, WARD 1(2), BHUBANESWAR PAN/GIR NO. AAQCS 5831 E (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI D.K.PRADHAN , DR DATE OF HEARING : 1 7 / 0 5 / 201 8 DATE OF PRONOUNCEMENT : 17 / 0 5 / 201 8 O R D E R PER N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 1 BHUBANESWAR DATED 6.9.2017 FOR THE ASSESSMENT YEAR 2013 - 14. 2. NOTICE POSTING THE APPEAL FOR HEARING ON 17 TH MAY, 2018 WAS SENT TO THE ASSESSEE BY SPEED POST AT THE ADDRESS GIVEN IN FORM NO.36, HAS BEEN RETURN ED BACK BY THE POSTAL AUTHORITIES WITH THE REMARKS ADDRESSEE LEFT. THE ASSESSEE HAS NOT FURNISHED ANY NEW ADDRESS TO THE TRIBUNAL. HENCE, IT IS NOT POSSIBLE TO SERVE THE NOTICE OF HEARING ON THE ASSESSEE. IN VIEW OF ABOVE, WE INFER THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL BEFORE THE TRIBUNAL WHICH IS HEREBY DISMISSED FOR NON - 2 ITA NO.487/CTK/2017 ASSESSMENT YEAR : 2013 - 2014 PROSECUTION. WHILE TAKING THIS, WE DERIVE SUPPORT FROM THE DECISION OF DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD. (1991) 38 ITD 3 20 (DEL ). 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED ON 17 / 0 5 /201 8 . SD/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 17 / 0 5 /201 8 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : SWASTICK URBAN RESOURCES PVTG LTD., 2 ND FLOOR, B/23/1, CHANDAKA INDUSTRIAL ESTATE, PATIA, BHUBANESWAR. 2. THE RESPONDENT. ITO, WARD 1(2), BHUBANESWAR 3. THE CIT(A) - 1, BHUBANESWAR 4. PR.CIT - 1, BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//