Kishore Chandra Sahoo, Angul V. ITO, Ward-2, Dhenkanal

ITA 79/CTK/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5433 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 08-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN

Judgement Text

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 S . 79 & 80 /CTK/2016 ASSESSMENT YEAR : 2010 - 2011 KISHORE CHANDRA SAHOO, AT: JORAGADIA, PO: PADMABATIPUR, TALCHER, DERA, DIST: ANGUL. VS. ITO, WARD - 2, DHENKANAL. PAN/GIR NO. BWPPS 1934 K (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE RE V ENUE BY : SHRI D.K.PRADHAN, DR DATE OF HEARING : 10 /08 / 2017 DATE OF PRONOUNCEMENT : 10 /08 / 2017 O R D E R PER N.S.SAINI, AM THESE ARE APPEAL S FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDER S OF THE CIT(A) - 2, BHUBANESWAR DATED BOTH DATED 2.11.2015 FOR THE ASSESSMENT YEAR 2010 - 2011. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED FOR HERING. HOWEVER, L D A.R. OF THE ASSESSEE HAS FILED AN ADJOURNMENT PETITION DATED 8.8.2017 STATING THAT ON THE DATE OF HEARING ON 10.8.2017, HE IS REQUIRED TO ATTEND TO A CASE IN THE D ISTRICT JUDGE COURT AT BHUBANESWAR AND, THEREFORE, IS UNABLE TO ATTEND THE HEARING AND HENCE, REQUESTED FOR ADJOURNING THE HEARING TO SOME OTHER DATE. THE BENCH DID NOT FIND THE 2 ITA NOS.79 & 80 /CTK/2016 ASSESSMENT YEAR : 2010 - 2011 REASON FOR SEEKING ADJOURNMENT AS A PLAUSIBLE ONE. HENCE, THE ADJOURNMENT P ETITION WAS REJECTED. 3. ON PERUSAL OF RECORDS FILED BEFORE THE TRIBUNAL, IT IS FOUND THAT THE REGISTRY HAS ISSUED A DEFECT NOTICE DATED 18.3.2016 TO THE ASSESSEE AS UNDER: 1) GROUNDS OF APPEAL BEFORE THE CIT(A) NOT FILED IN BOTH THE APPEALS. 2) PENALTY ASSESSMENT ORDE R NOT FILED IN BOTH THE APPEA L S. IT IS OBSERVED THAT TILL DATE, THE DEFECTS POINTED OUT BY THE REGISTRY HAVE NOT BEEN REMOVED. IN VIEW OF ABOVE, WE DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE. 4. IN THE RESULT, APPEALS FILED BY THE ASSESS EE ARE DISMISSED. ORDER PRONOUNCE D IN THE OPEN COURT ON 10 /08 /2017 . SD/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 10 /08 /2017 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : KISHORE CHANDRA SAHOO, AT: JORAGADIA, PO: PADMABATIPUR, TALCHER, DERA, DIST: ANGUL 2. THE RESPONDENT. ITO, WARD - 2, DHENKANAL 3. THE CIT(A) - 2, BHUBANESWAR 4. PR.CIT - 2, BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY// 3 ITA NOS.79 & 80 /CTK/2016 ASSESSMENT YEAR : 2010 - 2011