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Income Tax Appellate Tribunal, “B” BENCH KOLKATA
Before: Shri Sanjay Garg & Dr. Manish Borad
order : February 07, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 04.06.2019 of the Commissioner of Income Tax(Appeals) -1, Kolkata [hereinafter referred to as the ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
No one has put in appearance on behalf of the assessee despite notice issued several times. The notices were issued through registered post as well as through email. The notices issued through registered post have been received back unserved with the remark of the postal authority ‘left’, whereas, there is no response to the notices issued on email address of the assessee as provided in Form 36/opening form of appeal. It seems that the assessee is not interested in pursuing the Assessment year: 2012-13 J. H. V. Steels Ltd present appeal. Therefore, we proceed to decide the present appeal on merits after hearing the ld. DR.
The assessee in this appeal has taken the following grounds of appeal: