BURDWAN IRON & STEEL COMPANY LTD.,KOLKATA vs ITD, NAC, KOLKATA

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: Dr. Manish Borad & Shri Sonjoy Sarma

order

: 31.05.2023 ORDER

Per Manish Borad, Accountant Member:

This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2018-19 is directed against the order passed u/s 250 of the Income Tax Act, 1961 in short the “Act”) by ld. Commissioner of Income-tax, NFAC, Delhi [in short ld. “CIT(A)”] dated 17.01.2023 arising out of the assessment order framed u/s 143(3) r.w.s. 143(3A) & 143(3B) of the Act dated 06.04.2021.

On perusal of the impugned order it has been noticed that the same is ex parte qua assessee and the relevant finding of the Ld. CIT(A) in para 4.1 of the impugned order reads as follows:

BURDWAN IRON & STEEL COMPANY LTD.,KOLKATA vs. ITD, NAC, KOLKATA