SANTOSH KUMAR GUPTA,KOLKATA vs. ITO WARD 47(1) KOLKATA, KOLKATA

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ITA 2295/KOL/2025Status: DisposedITAT Kolkata14 January 2026AY 2018-19Bench: SHRI GEORGE MATHAN (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee's authorized representative was not in uniform. Consequently, the matter was heard ex-parte, and the appeal was dismissed.

What were the facts?

The appeal was filed by the assessee against an order passed by the CIT(A), NFAC, for the assessment year 2018-2019. The assessee's authorized representative appeared before the tribunal.

What were the issues?

Whether the appeal should be dismissed ex-parte due to the non-uniform appearance of the authorized representative.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 14/01/2026Pronounced: 14/01/2026

(नििाारण वर्ा / Assessment Year :2018-2019) Santosh Kumar Gupta, Vs ITO Ward-47(1), Kolkata 12, Golam Abbas Lane, Salakia, Howrah, West Bengal-711106 PAN No. :ALIPG 9111 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Ramesh Kumar Varma, AR राजस्व की ओर से /Revenue by : Smt. Sima Das Biswas, Sr. DR सुनवाई की तारीख / Date of Hearing : 14/01/2026 घोषणा की तारीख/Date of Pronouncement : 14/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 23.09.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019.

2.

Shri Ramesh Kumar Gupta, ld.AR appeared on behalf of the assessee was not in uniform. As the said authorized representative is not in uniform the matter is heard ex-parte and as the matter is being heard ex- pare, the appeal is being dismissed.

3.

In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 14/01/2026. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 14/01/2026 Prakash Kumar Mishra, Sr.P.S.

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