M/s. ECL India Project Office, V. DDIT (International Taxation), Bhubaneswar

MA 15/CTK/2016

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5064 (ITAT-CUTTACK)
• Duration Of Justice: 5 year(s) 7 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 13-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ AND ARUN KHODPIA, ACCOUNTANT MEMBER M/s. ECL India Project Office, N-3/356, IRC Village, Nayapalli, Bhubaneswar. PAN/GIR No. (Appellant Per C.M.Garg By way of this miscellaneous application u/s.254(2) 1961, the applicant the respondent passed by the Tribunal in Appeal Nos.40 & 41/.CTK./2014 dated 10.8.2015. 2. In this case, the applicant 14.7.2017. The hearing was adjourned several times due to adjournment applications filed by both the applicant therefore, the hearing could not take place. However, on 20.1.2022, the hearing was fixed, no one wa IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK S/SHRI CHANDRA MOHAN GARG, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER M.A.No.15/CTK/2016 (in ITA No.41/CTK/2014) Assessment Year : 2010-2011 M/s. ECL India Project Office, 3/356, IRC Village, Nayapalli, Bhubaneswar. Vs. DCIT (Intl. Taxn), Bhubaneswar. No.AABCE 6119 L (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri Sovesh Chandra Mohanty, Date of Hearing : 2 /3/ 20 Date of Pronouncement : 07 / O R D E R g, JM By way of this miscellaneous application u/s.254(2) 1961, the applicant-assessee challenge the validity of the order passed by the respondent-revenue on 18.1.2016 giving effect to the appeal orders passed by the Tribunal in Appeal Nos.40 & 41/.CTK./2014 dated 10.8.2015. In this case, the applicant-assessee filed miscellaneous appli 14.7.2017. The hearing was adjourned several times due to adjournment applications filed by both the applicant-assessee as well as revenue and, therefore, the hearing could not take place. However, on 20.1.2022, the hearing was fixed, no one was appeared on behalf of the applicant Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER .41/CTK/2014) 2011 DCIT (Intl. Taxn), Bhubaneswar. Respondent) Sovesh Chandra Mohanty, (DR) / 2022 /3/2022 By way of this miscellaneous application u/s.254(2) of the I.T.Act, challenge the validity of the order passed by revenue on 18.1.2016 giving effect to the appeal orders passed by the Tribunal in Appeal Nos.40 & 41/.CTK./2014 dated 10.8.2015. assessee filed miscellaneous application on 14.7.2017. The hearing was adjourned several times due to adjournment assessee as well as revenue and, therefore, the hearing could not take place. However, on 20.1.2022, the s appeared on behalf of the applicant- M.A.No.15/CTK/2016 (in ITA No.41/CTK/2014) Assessment Year : 2010-2011 Page2 | 3 assessee, therefore, the registry was directed to issue the notice through Speed Post with AD, simultaneously through email of the assessee and the hearing was adjourned to 2.3.2022. Today i.e. on 2.3.2022, when the case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed before the Tribunal. The notice of hearing was sent to the applicant-assessee at the given and available address of Bhubaneswar and Chennai. However, the notices of hearing have been returned back unserved with the postal remarks “LEFT”, No other address has been given by the applicant-assessee regarding change of address in Form No.36. 3. The ld Sr DR informed that the department has two addresses of Bhubaneswar and other of Chennai. The Registry also informed that the notices sent to these address have returned back and neither the assessee nor his authorized representative has contacted to know regarding the status of this M.A. petition nor any new address has been provided by the assessee. Thus, we safely presume that the assessee is not seriously interested in pursuing this petition, which is pending since long i.e. from 2016. 4. Keeping in view the non-compliance and default on the part of the applicant-assessee, we are of the considered view that the assessee does not want to pursue this miscellaneous application before the Tribunal, therefore, same is dismissed as unadmitted M.A.No.15/CTK/2016 (in ITA No.41/CTK/2014) Assessment Year : 2010-2011 Page3 | 3 5. In the result, M.A. filed by the applicant-assessee is dismissed. Order pronounced on 07 /3/2022. SD/- sd/- (Arun Khodpia) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 07/03/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : M/s. ECL India Project Office, N-3/356, IRC Village, Nayapalli, Bhubaneswar 2. The Respondent. DCIT (Intl. Taxn), Bhubaneswar. 3. The CIT(A)-, Bhubaneswar 4. Pr.CIT-, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//