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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 Assessment Year : 2016-17 Baishnab Baishnab Charan Charan Nayak, Nayak, Vs. DCIT, Circle DCIT, Circle-1, HIG-38, Gourav Vihar OSHB 38, Gourav Vihar OSHB Cuttack Colony, Colony, Madhuban, Madhuban, Paradeep. PAN/GIR No PAN/GIR No.AAVPN 1976 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : Shri Charan Dass, Sr. : Shri Charan Dass, Sr. DR Date of Hearing : 11/0 06/2024 Date of Pronouncement : 11/0 /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), CIT(A), NFAC, NFAC, Delhi Delhi dated dated 26.10.2023 in in Appeal Appeal No. No.CIT(A), Cuttack/10207/2018 Cuttack/10207/2018-19 for the assessment year 2016 2016-17.
2. None appeared for appeared for the assessee and Shri Charan Dass, ld Sr. the assessee and Shri Charan Dass, ld Sr. DR appeared for the revenue. appeared for the revenue.
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The appeal has been filed by the assessee on 7.1.2024. A defect notice had been issued insofar as the memo for filing of the appeal and the grounds of appeal have not been signed by the assessee. Again, another defect notice was sent to the assessee on 13.5.2024. Today i.e. on 11.6.2024, when the matter was called for hearing, it is noticed that the defect is not cured. Ld counsel for the assessee has filed an adjournment letter, which reads as follows:
‘1. That the matter is fixed today for hearing i.e. 11.6.2024
That the AR of the appellant could not able to prepare the matter since certain important documents are required such as work orders, contract agreement and books of account for substantiation of the appeal.
3. That for the above reasons and for filing of written submissions alongwith documents, the appellant requires 30 days time accommodation. 4. That unless the prayer of the appellant is allowed, the appellant shall suffer irreparable loss. Prayer In view of the foregoing, the appellant prays for 30 days time accommodation for which the appellant as in duty bound shall every pray.”
There is no mention of the rectification of the defects. Thus, clearly, there is admittedly no intention on behalf of the assessee for rectifying the defects. This being so, the appeal of the assessee is dismissed for defects in filing of the appeal.
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In the result, appeal of the assessee stands dismissed.
Order dictated and pronounced in the open court on 11/06/2024.
Sd/- SD/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 11/06/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Baishnab Charan Nayak, HIG-38, Gourav Vihar OSHB Colony, Madhuban, Paradeep 2. The Respondent: DCIT, Circle-1, Cuttack 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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