Peoples Forum, Bhubaneswar V. Commissioner of Income Tax (Exemption), Hyderabad

MA 24/CTK/2022

AI Insights

The case involves a miscellaneous application by the assessee, Peoples Forum, against the order of the Income Tax Appellate Tribunal, Cuttack, dated 15.06.2022, concerning the assessment year 2016-2017. The assessee contended that the Tribunal had not adjudicated the fourth ground of their appeal. However, the Tribunal reviewed its previous decision and confirmed that all arguments, including the fourth ground, had been addressed. Additionally, the assessee's request for adjournment was denied due to the lack of substantiation in the provided reasons.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127026 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-01-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 08-12-2022
• 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 Miscellaneous Application No.24/CT K/2 022 (Ar i s i n g o u t o f I T A N o .44/ C T K / 2 0 21) (ननधाारण वषा / Asses s m ent Year :2016-2017) Peoples Forum HIG-44, Dharma Vihar, Khandagiri Bhubaneswar-751030 Vs CIT (Exemptions), Hydedrabad PAN No. :AAATP 2214 R (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by None राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr.DR स ु नवाई की तारीख / Date of Hearing : 13/01/2023 घोषणा की तारीख/Date of Pronouncement : 13/01/2023 आदेश / O R D E R Per Bench : This miscellaneous application filed by the assessee is arising out of the order dated 15.06.2022, passed by this Tribunal in ITA No.44/CTK/2021 for the assessment year 2016-2017. 2. None appeared on behalf of the assessee. However, an adjournment letter has been filed by the Chartered Accountant seeking adjournment on the ground that he will be out of station. The reasons addressed therein are unsubstantiated and consequently, the adjournment application is rejected. 3. In the miscellaneous application, the assessee has raised the ground that the Tribunal has not adjudicated 4 th ground of the assessee’s appeal. A perusal of the order of the Tribunal shows that all the arguments raised on behalf of the assessee has been adjudicated upon. MA No.24/CTK/2022 2 Consequently, there is no mistake apparent in the order of the Tribunal has been pointed out. Accordingly, the miscellaneous application filed by the assessee stands dismissed. 4. In the result, this miscellaneous application filed by the assessee is dismissed. Order dictated and pronounced in the open court on 13/01/2023. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 13/01/2023 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- Peoples Forum HIG-44, Dharma Vihar, Khandagiri Bhubaneswar-751030 2. प्रत्यथी / The Respondent- CIT (Exemptions), Hyderabad 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//