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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE
IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK
BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER
ITA Nos.57/CTK/2008: Assessment Year: 2001-2002 ITA Nos.69/CTK/2008: Assessment Year:1996-1997 ITA Nos.70/CTK/2008: Assessment Year: 1998-1999
M/s. Exim India Oil Company Vs. DCIT, Circle 1(1), Cuttack Ltd., At: Tibarwal Nagar, Jagatpur, Cuttack PAN/GIR No. AAACE 3929 k (Appellant) .. ( Respondent)
Assessee by : NONE Revenue by : Shri D.K.Pradhan, DR
Date of Hearing : 16/05/ 2017 Date of Pronouncement : 16 /05/ 2017
O R D E R Per Bench: These appeals are directed against the separate orders of ld CIT(A)
Cuttack, dated 24.10.2007 for the assessment year 2001-02 and dated
16.11.2007 for the assessment years 1996-97 and 1998-99.
When the case was called for hearing, none appeared on behalf of
the assessee nor any application for adjournment was filed. On perusal of
the facts on record, we find that the assessee has filed appeals belatedly
as under:
2 I T A N o s . 5 7 / C T K / 2 0 0 8 : A s s e s s me n t Y e a r : 2 0 0 1 -2 0 0 2 I T A N o s . 6 9 / C T K / 2 0 0 8 : A s s e s s me n t Y e a r :1 9 9 6 -1 9 9 7 I T A N o s . 7 0 / C T K / 2 0 0 8 : A s s e s s me n t Y e a r : 1 9 9 8 -1 9 9 9 Assessment Year Days of delay 1996-97 1374 1998-99 1374 2001-02 1415
Further, we also find that the assessee has not filed condonation
petition till date despite the issue of defect notice dated 9.1.2012 and
notice dated 27.2.2017 by the Registry to furnish the condonation petitions
in respect of the aforesaid appeals. Further, on 8.5.2017, notice was issued
by the Registry was returned unserved by the Indian Post with the remarks
“Item delivery attempted Door Locked intimation served”. We also
observe that the aforesaid appeals have been filed in 2008. From the above
conduct of the assessee, it is inferred that the assessee is not serious in
pursuing the appeals by filing condonation petitions. Considering the
apparent facts and materials on record, we are of the considered view that
the assessee has not complied with the notice by filing the condonation
petition irrespective of the fact that more than nine years have passed.
Therefore, we dismiss the appeals of the assessee as unadmitted.
In the result, the appeals filed by the assessee are dismissed as
unadmitted.
Order pronounced in the open court on 16 /05/2017 in the presence of parties. Sd/- sd/- (N.S Saini) (Pavan Kumar Gadale) ACCOUNTANT MEMBER JUDICIAL MEMBER
Cuttack; Dated 16 /05/2017 B.K.Parida, SPS
3 I T A N o s . 5 7 / C T K / 2 0 0 8 : A s s e s s me n t Y e a r : 2 0 0 1 -2 0 0 2 I T A N o s . 6 9 / C T K / 2 0 0 8 : A s s e s s me n t Y e a r :1 9 9 6 -1 9 9 7 I T A N o s . 7 0 / C T K / 2 0 0 8 : A s s e s s me n t Y e a r : 1 9 9 8 -1 9 9 9 Copy of the Order forwarded to : 1. The Appellant : M/s. Exim India Oil Company Ltd., At: Tibarwal Nagar, Jagatpur, Cuttack 2. The Respondent. DCIT, 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