Dindayal Poddar, Rourkela V. Pr.CIT, Sambalpur, Sambalpur

ITA 75/CTK/2022

AI Insights

This case involves an appeal by Dindayal Poddar against the order of the Pr.CIT, Sambalpur, concerning the assessment year 2015-2016. The appeal was initially found to be time-barred by 624 days at the time of filing. Despite several hearings scheduled, the assessee failed to appear or rectify the delay in filing the appeal. The tribunal, after noting the absence of any representative for the assessee and the lack of any affidavit to condone the delay, dismissed the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127065 (ITAT-CUTTACK)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 08-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 09-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.75/C TK/2022 (ननधाारण वषा / Asses s m ent Year : 2017-2 018) Dindayal Poddar, Power House Road, Opp. Hotel Nidhi, Rourkela, Sundargarh-769001 Vs The Pr.CIT, Sambalpur-4 PAN No. :ABHPP 7749 M (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri M.K.Gautam, CIT-DR स ु नवाई की तारीख / Date of Hearing : 09/02/2023 घोषणा की तारीख/Date of Pronouncement : 09/02/2023 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. Pr.CIT, Sambalpur, dated 18.06.2020 passed in PCIT/SBP/263/14/2019- 20, for the assessment year 2015-2016. 2. The assessee has filed the instant appeal on 08.06.2022. This appeal was posted for hearing first on 27.09.2022. Thereafter on 03.11.2022, 19.12.2022 and even on today i.e. on 09.02.2023 this appeal was posted for hearing, however, none appeared on behalf of the assessee. The notice for hearing has been sent through both email and through speed post. When the appeal was filed, it was intimated to the assessee that the appeal was time barred by 624 days, however, no affidavit for condoantion of delay has been filed. This defect in filing the ITA No.75/CTK/2022 2 appeal has not been cured till date. In these circumstances, the appeal of the assessee is dismissed on account of non-rectification of the defects. 3. In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 09/02/2023. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 09/02/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Dindayal Poddar,Power House Road, Opp. Hotel Nidhi,Rourkela, Sundargarh-769001 2. प्रत्यथी / The Respondent- The Pr.CIT, Sambalpur-4 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//