M/s Saraf Distributors, Ganjam V. ITO, Berhampur

ITA 587/CTK/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4756 (ITAT-CUTTACK)
• Duration Of Justice: 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-05-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 06-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12; 2

Judgement Text

I T A - 5 8 7 - C T K - 2 0 1 2 A S S E S S M E N T Y E A R 2 0 0 9 - 2 0 1 0 1 I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L : C U T T A C K B E N C H : C U T T A C K C O R A M : B E F O R E S H R I P . K . B A N S A L , A C C O U N T A N T M E M B E R & S H R I D . T . G A R A S I A , J U D I C I A L M E M B E R I . T . A . N O . 5 8 7 / C T K / 2 0 1 2 A S S E S S M E N T Y E A R : 2 0 0 9 - 2 0 1 0 M / S . S A R A F D I S T R I B U T O R S , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A P P E L L A N T A S K A R O A D , B E R H A M P U R - 7 6 0 0 0 1 , G A N J A M , O D I S H A [ P A N : A A V F S 4 1 0 3 R ] - V S . - I N C O M E T A X O F F I C E R , . . . R E S P O N D E N T W A R D - 3 , B E R H A M P U R - 7 6 0 0 1 0 , G A N J A M D E P A R T M E N T B Y : S H R I S . C . M O H A N T Y , D . R . A S S E S S E E B Y : N O N E D A T E O F H E A R I N G : 0 4 . 1 0 . 2 0 1 3 D A T E O F P R O N O U N C E M E N T : 1 0 . 1 0 . 2 0 1 3 O R D E R P E R B E N C H : T H I S I S A N A P P E A L F I L E D B Y T H E A S S E S S E E A G A I N S T T H E O R D E R O F L D . C O M M I S S I O N E R O F I N C O M E T A X ( A P P E A L S ) , B E R H A M P U R , O D I S H A D A T E D 1 7 T H S E P T E M B E R , 2 0 1 2 F O R T H E A S S E S S M E N T Y E A R 2 0 0 9 - 1 0 . 2 . W H E N T H E C A S E W A S C A L L E D F O R H E A R I N G O N 0 4 . 1 0 . 2 0 1 3 , N O O N E A P P E A R E D O N B E H A L F O F T H E A S S E S S E E . I T A P P E A R S T H A T T H E A S S E S S E E I S N O T I N T E R E S T E D I N P R O S E C U T I N G T H E A P P E A L B E F O R E T H E T R I B U N A L . C O N S E Q U E N T L Y , W E D I S M I S S T H E A P P E A L F O R W A N T O F P R O S E C U T I O N F O L L O W I N G T H E D E C I S I O N O F T H E H O N B L E M U M B A I H I G H C O U R T I N T H E C A S E O F C H E M I P O L V S . - U N I O N O F I N D I A , O R D E R D A T E D 1 7 T H S E P T E M B E R , 2 0 0 9 ( B H C ) A N D I T A T , D E L H I I N T H E C A S E O F I T A - 5 8 7 - C T K - 2 0 1 2 A S S E S S M E N T Y E A R 2 0 0 9 - 2 0 1 0 2 M U L T I P L A N I N D I A P V T . L T D . [ 3 2 I T D 3 2 0 ] . H O W E V E R , T H E A S S E S E S E I S A T L I B E R T Y T O M O V E T H I S T R I B U N A L W I T H I N T H E P R E S C R I B E D T I M E B Y W A Y O F F R E S H A P P L I C A T I O N F O R R E V I V I N G T H E A P P E A L . 3 . I N T H E R E S U L T , T H E A P P E A L F I L E D B Y T H E A S S E S S E E I S D I S M I S S E D . O R D E R P R O N O U N C E D I N T H E O P E N C O U R T O N 1 0 T H O C T O B E R , 2 0 1 3 S D / - S D / - ( D . T . G A R A S I A ) ( P . K . B A N S A L ) J U D I C I A L M E M B E R A C C O U N T A N T M E M B E R D A T E D : 1 0 T H O C T O B E R , 2 0 1 3 C O P Y O F T H E O R D E R I S F O R W A R D E D T O : ( 1 ) T H E A S S E S S E E , ( 2 ) T H E D E P A R T M E N T , ( 3 ) C I T ( A ) - , B E R H A M P U R ( 4 ) C I T , B E R H A M P U R ( 5 ) D . R . I T A T , C U T T A C K ( 6 ) G U A R D F I L E T R U E C O P Y B Y O R D E R S E N I O R P R I V A T E S E C R E T A R Y , I N C O M E T A X A P P E L L A T E T R I B U N A L , C U T T A C K B E N C H , C U T T A C K L A H A / S R . P . S .