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Income Tax Appellate Tribunal - Cuttack

Sridhar Sahoo, Keonjhar vs Income Tax Officer, Ward, Keonjhar, ... on 26 March, 2024

             IN THE INCOME TAX APPELLATE TRIBUNAL,
                  CUTTACK 'SMC' BENCH,, CUTTACK

          BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER

                        ITA No.32/CTK/2024
                      Assessment Year : 2017-18

Sridhar   Sahoo,    Co
                    Co-Post Vs.            ITO, Ward, Keonjhar,
Master,     Keonjkhjargarh,
HPO, Keonjhar
PAN/GIR NoNo.BVGPS 9648 E
        (Appellant
        (Appellant)          ..                    ( Respondent)
                                                     Respondent

                        Assessee by : Shri P.K.Mishra, Adv
                              Revenue by : None

                   Date of Hearing :       26/0
                                              03/2024
                   Date of Pronouncement : 26/0
                                             /03/2024

                                 ORDER

This is an appeal filed by the assessee aga against inst the order of the ld CIT(A), NFAC, Delhi dated 15.2.2023 in Appeal No. No.CIT(A), Cuttack/10740/2019 Cuttack/10740/2019-20 for the assessment year 2017-18. 2017

2. Shri P.K.Mishra, ld AR appeared for the assessee. None represented on behalf of the revenue.

3. The appeal filed by the assessee is delayed by 268 days. The assessee has filed condonation petition supported by affidavit. In the petition, the assessee states that he was seriously suffering from illness and had to undergo medical treatment and was un under der direct supervision of the Doctor. No details of the illness, no details of medical treatment and no Page1|2 ITA No.32/CTK/2024 Assessment Year : 2017-18 details of the doctor are coming out from the petition. Perusal of the assessment order shows that the assessment order has been passed u/s.144 of the Act on account of non-compliance. A perusal of the order of the ld CIT(A) also clearly shows that the appeal has been dismissed again on account of non-compliance. This clearly shows that the assessee has shown lackadaisical approach. The reason for the delay being vague is rejected. Consequently, the appeal filed by the assessee is dismissed on account of delay in filing the appeal.

4. In the result, appeal of the assessee stands dismissed.

Order dictated and pronounced in the open court on 26/03/2024.

Sd/-

(George Mathan) JUDICIAL MEMBER Cuttack; Dated 26/03/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to :

1. The Appellant : Sridhar Sahoo, Co-Post Master, Keonjkhjargarh, HPO, Keonjhar
2. The Respondent: ITO, Ward, Keonjhar,
3. The CIT(A)- NFAC, Delhi
4. Pr.CIT, Cuttack
5. DR, ITAT, Cuttack
6. Guard file.

//True Copy// By order Sr.Pvt.secretary ITAT, Cuttack Page2|2