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Income Tax Appellate Tribunal, KOLKATA BENCH “C-SMC” KOLKATA
Before: Shri Sanjay Garg
आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 23-04-2019 of the Commissioner of Income-tax (Appeals), Kolkata [hereinafter referred to as ‘CIT(A)’].
No one has put in appearance despite notice. Therefore, the impugned appeal is decided after going through the records and after hearing the Ld.DR 3. At the outset, the Ld. DR has invited my attention to the impugned order of the Ld. CIT(A). I find that the Ld. CIT(A) has dismissed the appeal of the assessee on technical ground due to clerical mistake apparent in appeal Form No. 35, wherein the assessee wrongly wrote/mentioned the assessment year 2010-11 instead of assessment year 2011-12. It was pleaded before the Ld. CIT(A) by the assessee that the above mistake was a clerical error and that the assessee/appellant may be allowed