MOONTREE TIEUP PVT. LTD.,KOLKATA vs. I.T.O., WARD - 4(1), KOLKATA
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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
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.CIT(A), Kolkata-2/14123/2015-16 dated 22.01.2026 for the assessment year 2012-13. 2. Shri Siddharth Agarwal, AR represented on behalf of the assessee and Md. Gayasuddin Ansari, CIT-DR represented on behalf of the revenue.
A perusal of the order of the ld. CIT(A) clearly shows that the ld. CIT(A) dismissed the appeal of the assessee on the ground of non- prosecution. It is to be mentioned here that as no evidences have been produced by the assessee before the Assessing Officer, obviously the ld.
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