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

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.

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.

SR.PRIVATE SECRETARY ITAT, Cuttack