Orissa Engineers (P) Limited, Rourkela V. Pr.CIT,Sambalpur, Sambalpur

MA 05/CTK/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3621 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 26-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application No.05/CTK/2022 (Arising out of IT A No.276/CT K/2019) (नििाारण वषा / AY. :2014-2015) Orissa Engineers Pvt. Ltd., C-14, Industrial Estate, Rourkela Vs Pr.CIT, Sambalpur PAN No. : AAACO 3577 F (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri A.K.Roy, Advocate िाजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तािीख / Date of Hearing : 08/07/2022 घोषणा की तािीख/Date of Pronouncement : 08/07/2022 आदेश / O R D E R Per George Mathan, JM: This miscellaneous application is filed by the assessee against the order of the Tribunal in ITA No.276/CTK/2019, dated 05.05.2022, wherein the appeal of the assessee has been dismissed in limine. 2. It was submitted by the ld. AR that the assessee has not been served with notice of hearing and consequently he was unaware of the date of hearing and this has resulted in not filing the rectified affidavit. 3. Ld.Sr. DR submitted that no mistake has been pointed out by the assessee in the order of the Tribunal. 4. We have considered rival submissions. 5. The records of the Tribunal have been examined. The appeal of the assessee was posted on 6th April, 2022 on which date both the ld. CIT- MA No.05/CTK/2022 2 DR and the ld.AR Shri A.K.Roy had filed adjournment application. The order sheet entry shows that the appeal was adjourned to 05.05.2022 at the written request of ld. CIT-DR Shri S.K.Mohapatra and Shri A.K.Roy, ld. AR. The date was announced in the open court. The date having been announced in the open court in respect of physical adjournment application filed, it does not lie with the assessee to claim that the notice has not been served. This being so, no mistake apparent from the order of the Tribunal has been pointed out. Consequently, the miscellaneous application filed by the assessee stands dismissed. 6. In the result, miscellaneous application filed by the assessee is dismissed. Order pronounced and dictated in the open court on 08/07/2022. Sd/- (ARUN KHODPIA) Sd/- (GEORGE MATHAN) ऱेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 08/07/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकि आय ु क्त(अऩील) / The CIT(A), 4. आयकि आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईल / Guard file. सत्यावऩत प्रनत //True Copy//