Panchanan Pradhan, Khurda V. JCIT (Inv.), Bhubaneswar

ITA 65/CTK/2014

• Counselvise Citation: 6522114 RSA 2014
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 28-02-2014
• Court: TRIBUNAL
• Department Lawyers: RAVIN CHOUDHURY
• Section: 12

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 S . 65&66 /CTK/201 4 ( [ [ / ASSESSMENT YEAR S : 20 12 - 2013 ) PANCHANAN PRADHAN, ASHOK NAGAR, 2 ND LANE, BALUGAON, KHURDA VS. JCIT(INV.), UNIT - 1, BHUBANESWAR ./ ./ PAN/GIR NO. : A JHPP 4713 D ( / APPELLANT ) . . ( / RESPONDENT ) [ /ASSESSEE BY : NONE /REVENUE BY : SHRI RAVIN CHOUDHURY / DATE OF HEARING : 2 6 TH MAY , 201 5 / DATE OF PRONOUNCEMENT 27 TH MA Y ,2015 / O R D E R PER SUNIL KUMAR YADAV (J.M) : TH ESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE CIT(A), BERHAMPUR FOR THE ASSESSMENT YEAR 20 12 - 2013 . 2. TH ESE APPEALS WERE LISTED FOR HEARING ON 2 6 - 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 ASSESSEE IS NOT AVAILABLE. 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 S . 65&66 /1 4 2 3 . ON CAREFUL PERUSAL OF THE ORDERS 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 T HE SAME . 4 . IN THE RESULT, ALL THE APPEAL S OF THE ASSESSEE ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 / 05 / 201 5 . SD/ - SD/ - ( . . ) (B. P. JAIN) ( ) (SU NIL KUMAR YADAV) / ACCOUNTANT MEMBER / JUDICIAL MEMBER CUTTACK ; DATED 27 /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. [ / GUARD FILE. //TRUE COPY//