QUEST HEIGHTS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 12(3), KOLKATA, KOLKATA

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ITA 1546/KOL/2024Status: DisposedITAT Kolkata12 January 2026AY 2014-2015Bench: SHRI GEORGE MATHAN (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had repeatedly sought adjournments and failed to appear for hearings. No representation was made by the assessee, and no evidence was produced to substantiate their claim. Therefore, the Tribunal was of the view that the assessee had no submission to make.

What were the facts?

The assessee filed an appeal against the order dated 21.05.2024 passed by the CIT(A) for the assessment year 2014-2015. The appeal was filed on 22.07.2024. The case was adjourned multiple times, but the assessee's counsel did not appear for the hearings.

What were the issues?

Non-appearance of the assessee and non-production of evidence for substantiating the claim.

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: 12/01/2026Pronounced: 12/01/2026

O R D E R This is an appeal filed by the assessee against the order dated 21.05.2024 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015.

2.

This appeal has been filed by the assessee on 22.07.2024. On first two occasions being on 20th August, 2024 and on 26th September, 2024 the counsel appeared on behalf of the assessee and had sought adjournment. Again the matter was posted for hearing on 18.11.2024, 12.12.2024, 31.01.2025, 06.03.2025, 24.03.2025, 13.05.2025, 26.06.2025, 07.08.2025, 18.09.2025 & 19.11.2025 and lastly on today. Notices have been issued repeatedly by RPAD, however, none represented on behalf of the assessee. As it is noticed that there is no representation by the assessee nor production of any evidence to substantiate its claim, I am of the view that the assessee has no submission to make in this regard. Consequently, the findings of the ld. AO and that of the ld. CIT(A) on the issues of merits

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