SHASHI TODI,KOLKATA vs. ITO, WARD - 4792), KOLKATA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal found no justifiable reason for the assessee's non-cooperation and failure to represent their case before either the assessment or appellate authorities. As the assessee could not point out any error in the findings of the Id. CIT(A) on merits, the Tribunal confirmed the Id. CIT(A)'s order and dismissed the appeal.
What were the facts?
The assessee filed an appeal against the order of the Id. CIT(A), National Faceless Appeal Centre (NFAC), for the Assessment Year 2017-18. The assessee failed to respond to multiple notices issued by both the Assessing Officer and the Id. CIT(A) and did not represent their case during assessment or appellate proceedings.
What were the issues?
Whether the appeal should be allowed despite the assessee's persistent non-cooperation and failure to represent their case before the Assessing Officer and the CIT(A).
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
O R D E R
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