Sri Dharmendra Kumar Prusty, Bhubaneswar V. ITO Khurda Ward, Khurda

MA 12/CTK/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0951 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-07-2024
• Assessment Year: 2016-2017
• Appeal Filed On: 13-05-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: TRAILOKYA NATH SATAPATHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Sri Dharmendra kumar Prusty, Plot No.673/6046, Panchasakha Nagar, Dumuduma, Bhubaneswar PAN/GIR No (Appellant Per Bench This is an M.A. filed by the assessee seeking recall order dated 09.8 2016-17. 2. Shri Trailokya Nath Satapathy, Shri S.C.Mohanty, Sr. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER M.A.No.12/CTK/2024 (in ITA No.168 /CTK/2023 Assessment Year : 2016-17 Sri Dharmendra kumar Prusty, Plot No.673/6046, Panchasakha Nagar, Dumuduma, Bhubaneswar Vs. Income Tax Officer, Khurda Ward, Khurda PAN/GIR No.BMLOPP 9600 F (Appellant) .. ( Respondent Assessee by : Shri Trailokya Nath Satapathy, Revenue by : Shri S.C.Mohanty Date of Hearing : 12/0 Date of Pronouncement : 12/0 O R D E R This is an M.A. filed by the assessee seeking recall dated 09.8.2023 in ITA No.168/CTK/2023 for the assessment year Trailokya Nath Satapathy, ld AR appeared for S.C.Mohanty, Sr. DR appeared for the revenue. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER 23 Income Tax Officer, Khurda Ward, Khurda Respondent) Trailokya Nath Satapathy, Adv : Shri S.C.Mohanty, Sr DR 07/2024 /07/2024 This is an M.A. filed by the assessee seeking recall of the Tribunal 3 in ITA No.168/CTK/2023 for the assessment year d AR appeared for the assessee and M.A.No.12/CTK/2024 (in ITA No.168 /CTK/2023 Assessment Year : 2016-17 Page2 | 3 3. Ld AR of the assessee appeared on behalf of the assessee has filed an adjournment petition. He has come without his uniform. Therefore, the adjournment petition is rejected. 4. A perusal of the Miscellaneous application filed by the assessee shows that the assessee has challenged the order of the Tribunal mentioning that there is a mistake in the order of the Tribunal insofar as the delay of 140 days in filing of appeal before the ld CIT(A) has not been condoned by the Tribunal. It must be mentioned here that the Tribunal had dismissed the assessee’s appeal because no reason had been provided by the assessee before the ld CIT(A) for condoning the delay and the appeal had been dismissed by the ld CIT(A) on account of not providing any reason for the delay. In the M.A., the assessee claims that the order of the Assessing Officer was not received by the assessee. However, no evidence, whatsoever, has been produced by the assessee to say that he has received the order only on 8.4.2019. In any case, such is also not the claim before the ld CIT(A). This being so, the error. if at all, is not in the order of the Tribunal and consequently, as no error has been pointed out in the order of the Tribunal, the M.A. filed by the assessee stands rejected. M.A.No.12/CTK/2024 (in ITA No.168 /CTK/2023 Assessment Year : 2016-17 Page3 | 3 5. In the result, the M.A. filed by the assessee stands dismissed. Order dictated and pronounced in the open court on 12/07/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 12/07/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Sri Dharmendra kumar Prusty, Plot No.673/6046, Panchasakha Nagar, Dumuduma, Bhubaneswar 2. The Respondent: Income Tax Officer, Khurda Ward, Khurda 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, 6. Guard file. //True Copy//