What did the Tribunal hold?

The tribunal rejected the assessee's adjournment petition and proceeded to dispose of the appeal on merits in the absence of the assessee. The specific decision on merits is not detailed in the provided text.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2017-18. The assessee filed an adjournment petition, which was rejected by the tribunal.

What were the issues?

The primary issue is the disposal of the appeal on merits despite the assessee's absence and adjournment request.

Sambeet Ray, Bhubaneswar vs ITO | ITAT Cuttack 2024

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

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

Hearing: 18/0Pronounced: 18/0

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 Assessment Year : 2017-18 Sambeet Ray, HIG Ray, HIG-182, K- Vs. ITO, Ward ITO, Ward-2(4), 6, 6, Kalinga Kalinga Vihar, Vihar, Bhubaneswar Bhubaneswar Bhubaneswar Bhubaneswar PAN/GIR No PAN/GIR No.AWGPR 7290 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Adjournment petition : Adjournment petition Revenue by : Shri S.C.Mohanty, : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 18/0 06/2024 Date of Pronouncement : 18/0 /06/2024 O R D E R

This is an appeal filed by the assessee aga This is an appeal filed by the assessee against the order of the ld inst the order of the ld Addl/JCIT(A)-1, Nagpur 1, Nagpur dated 5.2.2024 in Appeal No. in Appeal No.CIT(A),Bhubaneswar- 1/14617/2019 1/14617/2019-20 for the assessment year 2017-18.

None appeared for appeared for the assessee. However, an adjournment petition the assessee. However, an adjournment petition is filed by the assessee to adjourn the appeal to the first week of July, is filed by the assessee to adjourn the appeal to the first week of July, is filed by the assessee to adjourn the appeal to the first week of July, 2024. Since the matter can be decided in the absence of the assessee, I 2024. Since the matter can be decided in the absence of the assessee, I 2024. Since the matter can be decided in the absence of the assessee, I reject the adjournment petition and proceed to dis reject the adjournment petition and proceed to dis reject the adjournment petition and proceed to dispose the appeal on merits. Shri S.C.Mohanty, merits. Shri S.C.Mohanty, ld Sr DR represented on behalf of the revenue. represented on behalf of the revenue.

P a g e 1 | 3

SAMBEET RAY,BHUBANESWAR vs. ITO, BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments