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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE
1 ITA No .218/ CTK/ 2017 Asse ssment Year : 20 09- 201 0
IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK
BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER
ITA No.218/CTK/2017 Assessment Year : 2009-2010
Orissa Education Trust, Plot Vs. ITO, Ward 1(2), No.361(A), Kuberpuri, Bhubaneswar Patrapada, Bhubaneswar. PAN/GIR No.AAAAO 0485 G (Appellant) .. ( Respondent)
Assessee by : None Revenue by : Shri Saad Kidwai, CIT DR
Date of Hearing : 24/04/ 2018 Date of Pronouncement : 25 /04/ 2018
O R D E R Per N.S.Saini, AM
This is an appeal filed by the assessee against the order of the
CIT(A)- 3, Bhubaneswar dated 16.2.2016 for the assessment year 2009-
2010.
The assessee has filed an adjournment petition dated 23.4.2018
seeking adjournment of the hearing at least four weeks time on the
ground that the Managing Trustee has been arrested and subjected to
criminal trial in Hyderabad filed by the contractor Shri B.Surendra
Chakraborty, Prop. Of Arunodaya Construction, Hyderabad and all the
case records related to the issue regarding payment to contractor have
been seized by the Police of Hyderabad.
2 ITA No .218/ CTK/ 2017 Asse ssment Year : 20 09- 201 0 3. On perusal of order sheet, we find that the adjournment on two
occasions was granted at the request of ld A.R. of the assessee on one
plea or other.
It is also observed that before the Assessing Officer, the assessee
did not put in appearance as is evident from the assessment order at
page -2, wherein, the Assessing Officer has stated as under:
“On 29.11.2011, the A/R appeared and furnished some more details. Again, the case was adjourned to 07.12.2011. But, there' was no compliance on 07.12.2011. However, on 12.12.2011, the A/R appeared and filed the ledger account of the expenses relating to non-deduction of tax at source. The case was adjourned to 14.12.2011 and the A/R was told furnish the other details as called for in the notice u/s.142(1), dated 4th November, 2011. But, there was no compliance on 14.12.2011.
Thereafter, Shri S. Chand, FCA, filed a petition which was received in this office on "16.12.2011. In the petition, Shri S. Chand has stated that due to some personal problems, he is unable to represent the case henceforth and, therefore, he is withdrawing the power of attorney.
Taking into account the above,' another notice was issued to the assessee trust fixing the case for hearing / compliance on 23.12.2011 and also it was intimated that its authorized representative has withdrawn the power. But, there was no compliance on 23.12.2011.
From the above, it can be seen that sufficient opportunity was given to the assessee to furnish the details including the books of account together bills/vouchers of expenses for examination / verification but it failed. Accordingly, the assessment is completed as under on the basis of materials and facts available in the record.”
Before the CIT(A) also, the assessee did not put in appearance as is
evident from the order of the CIT(A) at page 7 as under:
(i) In response to notice u/s.250 dt.13.11.2015, the Ld. A.R. appeared on 08.12.2015 and requested additional time for compliance. The Ld. A.R. was requested to explain the reasons which prevented the appellant to produce details of the sundry creditors and confirmations, though the A.O. requisitioned the same in the letter dt.04.11.2011 and letter dt.19.12.2011. The Ld. A.R. was also requested to explain why the creditor was not produced before the A.O. in course of remand
3 ITA No .218/ CTK/ 2017 Asse ssment Year : 20 09- 201 0 proceeding. The hearing was adjourned to 17.12.2015, but the appellant did not turn up to pursue the appeal.. Accordingly, fresh notice was issued on 18.01.2016 posting the case for hearing on 29.02.2016. But, the appellant did not respond to the notice. Therefore, one more notice was issued on 29.02.2016 fixing the case for hearing on 11.03.2016. The Ld. A.R. appeared before the undersigned on 11.03.2016 and he was requested to produce the creditor for verification of correctness of the claim. Subsequent notices fixing the date of hearing on 20.06.2016, 16.08.2016, 19.09.2016 were not complied, however, the Ld. A.R. appeared on 25.10.2016 in response to notice dtd 7.10.2016. He was once again requested to produce the contractor with all relevant documents of construction works done by him including his bank account(s) in the next date of hearing. The case was posted for hearing on 29.11.2016, 20.12.2016 , 13.01.2017, but none appeared to pursue the appeal. Final opportunity of hearing the appellant was given on 16.02.2017, but still there was no compliance.”
Therefore, the CIT(A) was compelled to decide the appeal of the
assessee on the basis of materials available on record and dismissed the
appeal of the assessee.
Before us also, the assessee is seeking adjournment time and again
by taking one plea or other. Hence, we are constrained to dismiss the
appeal of the assessee as no explanation or evidence has been filed
before us to interfere with the order of the CIT(A).
In the result, appeal filed by the assessee is dismissed.
Order pronounced on 25 /04/2018.
Sd/- sd/- (Pavan Kumar Gadale) (N.S Saini) JUDICIALMEMBER ACCOUNTANT MEMBER Cuttack; Dated 25 /04/2018 B.K.Parida, SPS
4 ITA No .218/ CTK/ 2017 Asse ssment Year : 20 09- 201 0 Copy of the Order forwarded to : 1. The Appellant : Orissa Education Trust, Plot No.361(A), Kuberpuri, Patrapada, Bhubaneswar 2. ITO, Ward 1(2), The Respondent. Bhubaneswar 3. The CIT(A)-3, Bhubaneswar 4. Pr.CIT-3, Bhubaneswar BY ORDER, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// SR.PRIVATE SECRETARY ITAT, Cuttack