BARIPADA RCMS LIMITED,BARIPADA vs. INCOME TAX OFFICER, BARIPADA
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.196/CTK/2024 Assessment Year : 2017-18 Baripada Baripada RCMS RCMS Limited., Limited., Vs. Income Income Tax Tax Officer, Officer, Station Road, Baripada. Station Road, Baripada. Baripada PAN/GIR No PAN/GIR No.AAAAB 6896 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Adjournment petition : Adjournment petition Revenue by : Shri Charan Dass, Sr : Shri Charan Dass, Sr DR
Date of Hearing : 27/0 06/2024 Date of Pronouncement : 27/0 /06/2024
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), NFAC, Delhi dated CIT(A), NFAC, Delhi dated 27.2.2024 in Appeal No. in Appeal No. NFAC/2016- 17/10214061 for the assessment year 2017-18.
None represented on behalf None represented on behalf of the assessee and Shri and Shri Charan Dass, ld Sr DR appeared for the revenue. DR appeared for the revenue. An adjournment petition dated An adjournment petition dated 25.6.2024 is placed on record, stating that due to ill 25.6.2024 is placed on record, stating that due to ill 25.6.2024 is placed on record, stating that due to ill-health, the Chief Executive of the appellant society will not be able to attend the hearing, and of the appellant society will not be able to attend the hearing, and of the appellant society will not be able to attend the hearing, and
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requested to adjourn the appeal to another date. As the appeal can be decided in the absence of the assessee, we reject the adjournment petition and proceed to dispose of the appeal.
A perusal of the order of the ld CIT(A), NFAC, Delhi shows that the appeal has been filed by the assessee before the ld CIT(A) with delay of 332 days. The ld CIT(A) has dismissed the appeal of the assessee on account of this delay and had not admitted the appeal. A perusal of para 3.4 of the order of ld CIT(A) also clearly shows that the appellant has not furnished any reason for delay in filing of appeal in Form No.35. Further, the appellant has not filed any application for condonation of delay in filing of appeal. Neither has the assessee adduced any reason for the delay. As the assessee has not mentioned any reason for condoning the delay before the ld CIT(A), the Tribunal is not in a position to examine the reason. This being so, the order of the ld CIT(A) stands upheld and the appeal of the assessee is dismissed.
In the result, appeal of the assessee stands dismissed .
Order dictated and pronounced in the open court on 27/06/2024.
Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 27/06/2024 B.K.Parida, SPS (OS) P a g e 2 | 3
ITA No.196/CTK/2024 Assessment Year : 2017-18
Copy of the Order forwarded to : 1. The Appellant : Baripada RCMS Limited., Station Road, Baripada. 2. The Respondent: Income Tax Officer, 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
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