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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
None अपीलाथ� क� ओर से/By Appellant Shri Jayanta Khanra, JCIT-SR-DR ��यथ� क� ओर से/By Respondent 05-02-2020 सुनवाई क� तार�ख/Date of Hearing 14-02-2020 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R This assessee’s appeal for assessment year 2016-17 arises against the Commissioner of Income-tax (Appeals)-4 Kolkata’s order dated 19.08.2019 passed in case No.123/CIT(A)-4/18-19, involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at the assessee’s behest. I thus proceed ex parte against the assessee in the instant case.
I notice at the outset that the assessee’s instant appeal suffers from twenty two days’ delay which is stated to be attributable communication gap and compilation of necessary records. Learned departmental representative is fair enough in not disputing all the solemn averments. I therefore condone the impugned twenty two days’ delay in filing of the instant appeal.