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Income Tax Appellate Tribunal, “SMC”
Before: Shri Sanjay Garg
order : September 02, 2021 Hearing through Video Conferencing ORDER The present appeal has been preferred by the assessee for the assessment year 2012-13 against the order dated 27.09.2019 of the Commissioner of Income Tax(Appeals)-15, Kolkata [hereinafter referred to as ‘CIT(A)’] by which the CIT(A) confirmed the additions made by the Assessing Officer vide assessment order dated 26.02.2015 passed u/s 144 of the Income Tax Act [hereinafter referred to as the ‘Act’].
At the outset, the ld. Counsel for the assessee has invited my attention to the subsequent assessment order dated 29.12.2017 passed by the Assessing Officer u/s 143(3) r.w. section 147 of the Act. The ld. Counsel, in this respect, has submitted that pursuant to the ex-parte assessment order passed u/s 144 of the Act dated 26.02.2015, the assessment of the assessee was reopened u/s 147 of the Act and certain additions were made by the Assessing Officer in the said order dated 29.12.2017.
The ld. Counsel has further drawn my attention to the appellate order of the CIT(A) dated 27.09.2019 passed in Appeal No. 91/CIT(A)-15/17-18/Cir-49(1)/Kol whereby the additions made by the Assessing Officer in the assessment order passed u/s Assessment Year: 2012-13 Aloke Ghosh