SHREE MAHAVIR CARBON (P) LTD,CUTTACK vs. ACIT, CUTTACK

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ITA 25/CTK/2014Status: DisposedITAT Cuttack31 May 2017AY 2004-052 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee's conduct indicated a lack of interest in pursuing the appeal. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal against the CIT(A) order was scheduled for hearing. The notice sent to the assessee was returned unserved with the remark 'Left always locked', and no change of address was provided.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE

For Respondent: Shri B.N.Das, DR
Hearing: 29/05

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. 25/CTK/2016 Assessment Year :2004-05 Shri Mahavir Carbon Pvt. Vs. ACIT, Circle 1(1), Cuttack Ltd.,Plot No.85, Phase-III, New Industrial Estate, Jagatpur, Cuttack PAN/GIR No. AAECS 6717 J (Appellant) .. ( Respondent)

Assessee by : None Revenue by : Shri B.N.Das, DR

Date of Hearing : 29/05/ 2017 Date of Pronouncement : 31 /05/ 2017

O R D E R Per Pavan Kumar Gadale, JM This is an appeal filed by the assessee against the order of CIT(A)-

Cuttack, dated 31.10.2013, for the assessment year 2004-05.

2.

The notice of hearing was sent to the assessee fixing the date of

hearing on 31.5.2017 and was returned back unserved with the postal

remarks “Left always locked”. Further, the assessee has not furnished

the change of address to the Tribunal. From the above conduct of the

assessee, it appears that the assessee is not interested in pursuing the

appeal before the Tribunal. In these circumstances, as held by ITAT Delhi

Bench in the case of CIT vs. Multiplan India (P) Ltd., 38 ITD 320 that

there may be various reasons for the assessee to remain absent at the

time of hearing and one of the reasons might be absence to prosecute the

appeal and we hereby dismiss the appeal in limine. However, we make it

clear that the assessee is at liberty to file a petition to recall this order

provided convincing/sufficient cause be explained for non-appearance on

the said date of hearing.

3.

In the result, the appeal filed by the assessee is dismissed Order pronounced on 31 /05/2017. Sd/- sd/- (N.S Saini) (Pavan Kumar Gadale) ACCONTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 31/05/2017 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Shri Mahavir Carbon Pvt. Ltd.,Plot No.85, Phase-III, New Industrial Estate, Jagatpur, Cuttack 2. The Respondent. ACIT, Circle 1(1), Cuttack 3. The CIT(A) Cuttack 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. BY ORDER, //True Copy//

SR.PRIVATE SECRETARY ITAT, Cuttack

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