Sri Jayadev College of Pharmaceutical Sciences, Khurda V. ITO, Khurda Ward, Khurda

ITA 57/CTK/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3833 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 12-01-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 24-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAV AN KUMAR GADALE, JUDICIAL MEMBER ITA NO S . 57/CTK/2008: ASSESSMENT YEAR : 2001 - 2002 ITA NOS.69/CTK/2008: ASSESSMENT YEAR:1996 - 1997 ITA NOS.70/CTK/2008: ASSESSMENT YEAR: 1998 - 1999 M/S. EXIM INDIA OIL COMPANY LTD., AT: TIBARWAL NAGAR, JAGATPUR, CUTTACK VS. DCIT, CIRCLE 1(1), CUTTACK PAN/GIR NO. AAACE 3929 K (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : N ONE REVENUE BY : SHRI D.K.PRADHAN, DR DATE OF HEARING : 16 /05/ 2017 DATE OF PRONOUNCEMENT : 16 /05/ 2017 O R D E R PER BENCH: THESE APPEALS ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD CIT(A) CUTTACK, DATED 24.10.2007 FOR THE ASSESSMENT YEAR 2001 - 02 AND DATED 16.11.2007 FOR THE ASSESSMENT YEARS 1996 - 97 AND 1998 - 99. 2. WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEH ALF OF THE ASSESSEE NOR ANY APPLICATION FOR A DJOURNMENT WAS FILED. O N PERUSAL OF THE FACTS ON RECORD, WE FIND THAT THE ASSESSEE HAS FILED APPEALS BELATEDLY AS UNDER: 2 ITA NOS.57/CTK/2008: ASSESSMENT YEAR: 2001 - 2002 ITA NOS.69/CTK/2008: ASSESSMENT YEAR:1996 - 1997 ITA NOS.70/CTK/2008: ASSESSMENT YEAR: 1998 - 1999 ASSESSMENT YEAR DAYS OF DELAY 1996 - 97 1374 1998 - 99 1374 2001 - 02 1415 3. FURTHER, WE ALSO FIND THAT THE ASSESSEE HAS NOT FILED CONDONATION PETITION TILL DATE DESPITE THE ISSUE OF D EFECT NOTICE DATED 9.1.2012 AND NOTICE DATED 27.2.2017 BY THE REGISTRY TO FURNISH THE CONDONATION PETITIONS IN RESPECT OF THE AFORESAID APPEALS. FU RTHER, ON 8.5.2017, NOTICE WAS ISSUED BY THE REGISTRY WAS RETURNED UNSERVED BY THE INDIAN POST WITH THE REMARKS ITEM DELIVERY ATTEMPTED DOOR LOCKED INTIMATION SERVED . WE ALSO OBSERVE THAT THE AFORESAID APPEALS HAVE BEEN FILED IN 2008. FROM THE ABOVE CONDUCT OF THE ASSESSEE, IT IS INFERRED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEALS BY FILING CONDONATION PETITIONS. CONSIDERING THE APPARENT FACTS AND MATERIALS ON RECORD, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAS NOT COMPLIED WITH THE NOTICE BY FILING THE CONDONATION PETITION IRRESPECTIVE OF THE FACT THAT MORE THAN NINE YEARS HAVE PASSED . THEREFORE, WE DISMISS THE APPEALS OF THE ASSESSEE AS UNADMITTED. 4. IN THE RESULT, THE APPEAL S F ILED BY THE ASSESSEE ARE DISMISSED AS UNADMITTED . ORDER PRONOUNCED IN THE OPEN COURT ON 16 /05/2017 IN THE PRESENCE OF PARTIES. SD/ - SD/ - ( N.S SAINI) (PAV AN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER CUTTACK; DATED 16 /05/2017 B.K.PARIDA, SPS 3 ITA NOS.57/CTK/2008: ASSESSMENT YEAR: 2001 - 2002 ITA NOS.69/CTK/2008: ASSESSMENT YEAR:1996 - 1997 ITA NOS.70/CTK/2008: ASSESSMENT YEAR: 1998 - 1999 COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : M/S. EXIM INDIA OIL COMPANY LTD., AT: TIBARWAL NAGAR, JAGATPUR, CUTTACK 2. THE RESPONDENT. DCIT, CIRCLE 1(1), CUTTACK 3. THE CIT(A) CUTTACK 4. PR.CIT , CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//