What did the Tribunal hold?

Since no submissions were made by the assessee and no one represented them, the Tribunal found no reason to distrust the findings of the CIT(A). Consequently, the appeal was dismissed.

The assessee, Mayurbhanj Central Co-operative Bank Limited, filed an appeal against the order of the CIT(A). The appeal was repeatedly adjourned at the request of the assessee's authorized representative. On the date of hearing, no one appeared on behalf of the assessee.

What were the issues?

The primary issue was the non-appearance of the assessee's representative for the hearing, leading to the dismissal of the appeal without considering the merits.

Mayurbhanj Central Co Operative… vs ITO | ITAT Cuttack 2024

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Respondent: Shri S.C.Mohanty, Sr DR

Hearing: 14/10/20Pronounced: 14/10/20

Assessment Year : 2011-12 Mayurbhanj Mayurbhanj Central Central Co- Co Vs. ITO, Ward -1, Baripada 1, Baripada operative operative Bank Bank Limited, Limited, Kacheri Road, Baripada cheri Road, Baripada PAN/GIR No. No.AAAAM 7185 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri S.C.Mohanty, Sr DR DR Date of Hearing : 14/10/20 2024 Date of Pronouncement : 14/10/20 024 O R D E R Per Bench 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), CIT(A), NFAC, NFAC, Delhi Delhi dated dated 28.11.2023 in Appeal No.CIT(A),Cuttack/10068/2018 CIT(A),Cuttack/10068/2018-19 for the assessment year for the assessment year 2011-12.

None appeared for appeared for the assessee and Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. DR appeared for the revenue. appeared for the revenue.

In this case, the appeal has been filed on In this case, the appeal has been filed on 1.3.2024. The appeal was 1.3.2024. The appeal was posted for hearing on various dates i.e. on 30.4.2023, posted for hearing on various dates i.e. on 30.4.2023, 5.6.2024, 19.6.2024 5.6.2024, 19.6.2024,

P a g e 1 | 2 16.7.2024, 20.8.2024 and last on 5.9.2024. The appeal had been repeatedly adjourned at the request of ld AR of the assessee. When the matter was called on for hearing today, none represented on behalf of the assessee. As no submissions and non-representation has been made, we find no reason to distrust the findings arrived at by ld CIT(A). Consequently, we dismiss the appeal.

In the result, appeal of the assessee stands dismissed.

Order dictated and pronounced in the open court on 14/10/2024.

Sd/- sd/- (George Mathan) (Manish Agarwal) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 14/10/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Mayurbhanj Central Co- operative Bank Limited, Kacheri Road, Baripada 2. The Respondent: ITO, Ward -1, Baripada 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, 6. Guard file. //True Copy// By order

Sr.Pvt.Secretary ITAT, Cuttack

P a g e 2 | 2

MAYURBHANJ CENTRAL CO OPERATIVE BANK LIMITED,BARIPADA vs. ITO WARD 1 BARIPADA, PALBANI, BARIPADA

What did the Tribunal hold?

What were the facts?

What were the issues?

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