SRI DHARMENDRA KUMAR PRUSTY,BHUBANESWAR vs. ITO KHURDA WARD, KHURDA
No AI summary yet for this case.
Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK , CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER ITA No.168/CTK/2023 Assessment Year : 2016-17 Sri Sri Dharmendra Dharmendra Kumar Kumar Vs. Income Tax Officer, Khurda Income Tax Officer, Khurda Prusty, Plot No.673/6046, Prusty, Plot No.673/6046, Ward, Khurda. Ward, Khurda. Panchasakha Panchasakha Nagar, Nagar, Dumduma, Bhubaneswar. Dumduma, Bhubaneswar. PAN/GIR No. PAN/GIR No.BMLPP 9600 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : N o n e Revenue by : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr DR Date of Hearing : 09/08 8/2023 Date of Pronouncement : 09/0 /08/2023 O R D E R This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), , NFAC, NFAC, Delhi, Delhi, dated 20.3.2023 20.3.2023 in Appeal No.ITBA/NFAC/S/250/2022 ITBA/NFAC/S/250/2022-23/1051015402(1) for the assessment year for the assessment year 206-17.
None appeared on behalf of the assessee. Shri S.C.Mohanty, ld Sr None appeared on behalf of the assessee. Shri S.C.Mohanty, ld Sr None appeared on behalf of the assessee. Shri S.C.Mohanty, ld Sr DR appeared for the revenue. DR appeared for the revenue.
A perusal of the appeal records A perusal of the appeal records in the present cas in the present case shows that the first notice has has been issued to the assessee through e through e-mail fixing the hearing on 11.7.2023. As there was no response from the side of the hearing on 11.7.2023. As there was no response from the side of the hearing on 11.7.2023. As there was no response from the side of the
P a g e 1 | 3
ITA No.168/CTK/2023 Assessment Year : 2016-17
assessee, the hearing was adjourned to 9.8.2023 with the direction to send physical notice as well as through e-mail to the assessee, which was complied. The assessee has chosen not to appear. Consequently, the appeal of the assessee is being disposed of on merits.
A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has dismissed the assessee’s appeal on account of delay of 140 days in filing of the appeal before the ld CIT(A). A perusal of the order of the ld CIT(A) also shows that substantial number of opportunities have been given to the assessee to explain the delay in filing of the appeal before the ld CIT(A). The assessee has chosen not to respond to the notices issued by the ld CIT(A) in regard to delay. A perusal of the assessment order shows that the assessment order has been passed u/s.144 of the Act as none has represented before the AO also. Thus, the facts clearly show that the assessee has been absolutely non-cooperative in the assessment proceedings. In regard to the delay in filing of the appeal before the ld CIT(A), the assessee has not given any explanation before the ld CIT(A) and also before the ITAT. This being so, I find no reason to interfere with the order of the ld CIT(A).
It must also be specifically mentioned here that the ld CIT(A) has in para 5.9 of his order admitted that a pragmatic approach can be espoused when the delay is slight. It is unfortunate that even after the liberal approach is taken by the ld CIT(A), the assessee has chosen not to give any P a g e 2 | 3
ITA No.168/CTK/2023 Assessment Year : 2016-17
reason for condoning the delay in filing the appeal before the ld CIT(A). There is no reason given before the Tribunal for considering the condonation of delay before the ld CIT(A). In these circumstances, the appeal of the assessee stands dismissed.
In the result, appeal of the assessee stands dismissed.
Order dictated and pronounced in the open court on 09/08/2023.
Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 09/08/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Sri Dharmendra Kumar Prusty, Plot No.673/6046, Panchasakha Nagar, Dumduma, Bhubaneswar 2. The Respondent: Income Tax Officer, Khurda Ward, Khurda 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT-, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
P a g e 3 | 3
