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Income Tax Appellate Tribunal, KOLKATA BENCH “Virtual C” KOLKATA
Before: Shri J.Sudhakar Reddy & Shri S.S.Godara
None अपीलाथ� क� ओर से/By Appellant Shri Supriya Paul, Addl. CIT-DR ��यथ� क� ओर से/By Respondent 19-11-2020 सुनवाई क� तार�ख/Date of Hearing 25-11-2020 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2009-10 arises against the Commissioner of Income Tax (Appeals)-4, Kolkata’s order dated 30.08.2019 passed in case No.52/CIT(A)-4/2019-20 involving proceedings 147 r.w.s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at the assessee’s behest. It has filed its written submission(s) dated 19.11.2020. The same is taken up on record. It is accordingly proceed ex parte.
We notice at the outset with the able assistance of the learned Addl. CIT-DR that the CIT(A)’s lower appellate order affirming the Assessing Officer’s action