SAURAV PARMAR SINGH ,MUMBAI vs. INCOME TAX OFFICER, KOLKATA
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY
Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A), NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2015-16/10432382 dated 26.09.2025 for the assessment year 2016-17. 2. Shri A. N. Chatterjee, FCA represented on behalf of the assessee and Shri Praveen Das Chowdhury, Sr. DR represented on behalf of the revenue.
A perusal of the facts in the present appeal shows that both the orders of the Assessing Officer and the Ld. CIT(A) are ex parte orders and the assessee failed to produce relevant details/documents to substantiate its claim before the lower authorities. The ld
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