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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI GIRISH AGRAWAL
O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 27.07.2023, passed in ITBA/NFAC/S/250/2023-24/1054662107(1), for the assessment year 2017-2018.
None appeared on behalf of the assessee even the case of the assessee was called for the second round of hearing. Therefore, the Bench proceeded to dispose off the appeal after considering the submissions of the ld. CIT-DR and the facts available on record.
Ld. CIT-DR vehemently supported the order of the ld. AO and ld. CIT(A).