BIBHUTI BHUSHAN RAY,ROURKELA vs. PR.CIT(CENTRAL),, VISHAKHAPATNAM
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.109/CTK/2019 Assessment Year : 2011-12 Bibhuti Bhusan Ray, C/o Bibhuti Bhusan Ray, C/o Vs. Pr. Pr. CIT(Central), CIT(Central), Pratyakshakar Bhavan, 4th Shanti Shanti Memorial Memorial Hospital, Hospital, Pratyakshakar Bhavan, 4 Udit Nagar, Rourkela/CL Udit Nagar, Rourkela/CL-5, floor, MPV Colony, Double floor, MPV Colony, Double Basanti Colony, Rourkela. Basanti Colony, Rourkela. Road, Visakhapatanam. Road, Visakhapatanam. PAN/GIR No. PAN/GIR No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.C.Sethi, AR P.C.Sethi, AR Revenue by : Shri M.K.Gautam, M.K.Gautam, CIT DR Date of Hearing : 30/01 01/2023 Date of Pronouncement : 30/01 /01/2023 O R D E R Per Bench This is an appeal filed by the assessee This is an appeal filed by the assessee against the order passed by against the order passed by the ld Pr. CIT CIT u/s.263 of the Act dated 18.3.2019 18.3.2019 in No.Pr. CIT(C)/VSP/263/CC.Sambalpur/2018 CIT(C)/VSP/263/CC.Sambalpur/2018-19 for the assessment year for the assessment year 2011-12.
Shri P.C.Sethi, ld AR appeared for the assessee and Shri Shri P.C.Sethi, ld AR appeared for the assessee and Shri Shri P.C.Sethi, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. M.K.Gautam, ld CIT DR appeared for the revenue.
At the time of hearin At the time of hearing, ld AR has placed before us the copy of the g, ld AR has placed before us the copy of the consequential order passed by the Assessing Officer dated 17.12.2019, consequential order passed by the Assessing Officer dated 17.12.2019, consequential order passed by the Assessing Officer dated 17.12.2019, wherein, there is no addition made as a consequence to the order passed wherein, there is no addition made as a consequence to the order passed wherein, there is no addition made as a consequence to the order passed
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ITA No.109/CTK/2019 Assessment Year : 2011-12
u/s.263 of the Act. Though the ld AR has vehemently pressed for levy of cost on the department, we are of the view that as in the consequential assessment order, no addition has been made, the appeal filed by the assessee has become infructuous and same stands dismissed.
In the result, appeal of the assessee stands dismissed.
Order dictated and pronounced in the open court on 30/01/2023. SD/- SD/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 30/01/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Bibhuti Bhusan Ray, C/o Shanti Memorial Hospital, Udit Nagar, Rourkela/CL-5, Basanti Colony, Rourkela. 2. The Respondent: Pr. CIT(Central), 4th Pratyakshakar Bhavan, floor, MPV Colony, Double Road, Visakhapatanam 3. The CIT(A)-, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order
Sr.Pvt.secretary ITAT, Cuttack
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