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Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
ORDER
Per Shri A.T.Varkey, JM
This is an appeal filed by the assessee against the order of Ld. CIT(A)-14, Kolkata dated 26.07.2018 for AY 2012-13.
The sole issue involved in this appeal of assessee is against the ex parte order of Ld. CIT(A) in respect of initiation of proceedings u/s. 271D of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) and thereafter levy of penalty u/s. 271D of the Act.