GOODWILL TRANSPORT PRIVATE LIMITED,KOLKATA vs. DCIT/ACIT, CIRCLE 7(1), KOLKATA, KOLKATA
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 26.05.2026 for the AY 2016-17. 2. The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee thereby violating the principles of natural justice. Similarly, there was no compliance before the AO due to the reasons beyond the control of the assessee. The ld. AR therefore Goodwill Transport Private Limited; A.Y. 2016-17 prayed that the same may be restored to the file
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