SHASHI TODI,KOLKATA vs. ITO, WARD - 4792), KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA

BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.2666/KOL/2024
(निर्धारण वर्ा / Assessment Year : 2017-2018)
Shashi Todi,
F-190, South Station Road,
Salpata Bagan, Agarpara,
Kolkata-700009
Vs ITO, Ward-47(2), Kolkata
PAN No. :ABSPT 8538 P

(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

निर्धाररती की ओर से /Assessee by : None
रधजस्व की ओर से /Revenue by : Shri Praveen Kishore, CIT-DR
सुनवाई की तारीख / Date of Hearing
: 14/10/2025
घोषणा की तारीख/Date of Pronouncement
: 14/10/2025
आदेश / O R D E R
Per George Mathan, JM :

This is an appeal filed by the assessee against the order dated
21.10.2024, passed by the Id. CIT(A), National Faceless Appeal Centre
(NFAC), Delhi, for the assessment year 2017-2018. 2. We have perused the orders of the authorities below. A perusal of the assessment order shows multiple opportunities had been given to the assessee. The assessee has not responded to any of the notices issued.
The assessee has not given any explanation as to why he has not represented before the Assessing Officer. Before the ld.CIT(A) the appeal has also been filed well within time. The ld.CIT(A) has issued multiple notices. The assessee has not explained anything as to why the assessee has failed to represent its case before the ld.CIT(A). There seems to be a trend that when the issues get complicated and there are possibility of taking any legal stands for defending the order, the assessee adopts delay
2
tactics so as to get the time in the reopening could expire and then in the set aside proceedings to recoup such legal issues thereby barring the revenue from defending its stand. As the assessee has been unable to substantiate any reason as to why there has been non-compliance before the Assessing Officer as also before the ld.CIT(A), nor has the assessee been able to point out any error in the findings of the ld.CIT(A) on merits, we are not inclined to accede to the request of the ld.AR that the issues in this appeal should be restored to the file of ld.AO. In these circumstances, as the assessee has not cooperated in the assessment proceedings nor in the appellate proceedings, nor has the assessee been able to provide any justifiable reason for its failure to represent itself before the assessment authorities or the appellate authorities, we find no reason to interfere in the order of the ld.CIT(A) and the same stands confirmed.
3. In the result, appeal of the assessee is dismissed.
Order dictated and pronounced in the open court on 14/10/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 14/10/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशधिुसधर/ BY ORDER,

(