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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey
Per Shri P.M. Jagtap, Vice-President:- This appeal filed by the assessee is directed against the order of ld. Principal Commissioner of Income Tax, Kolkata-4, Kolkata dated 15.03.2018 passed under section 264 of the Income Tax Act, 1961.
At the time of hearing fixed in this case today, none has appeared on behalf of the assessee. However, as rightly submitted by the ld. D.R., the order passed by the ld. Principal CIT under section 264 of the Act is not appealable before the Tribunal in terms of section 253 of the Income Assessment Year: 2009-2010 M/s. Lime Light Goods (P) Limited Tax Act, 1961. This appeal of the assessee, therefore, is not maintainable and the same is accordingly dismissed at the threshold.
In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on November 28, 2019.