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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri J.Sudhakar Reddy & Shri S.S.Godara
Shri Ankit Jalan, AR अपीलाथ� क� ओर से/By Appellant Shri Shankar Halder, JCIT-SR-DR ��यथ� क� ओर से/By Respondent 18-02-2019 सुनवाई क� तार�ख/Date of Hearing 15-05-2019 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-23, Kolkata’s order dated 25.05.2017 passed in case No.155/CIT(A)-23/TRO-2/16-17, involving proceedings u/s143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file(s) perused.
The assessee’s sole substantive grievance seeks to delete sec. 68 unexplained share capital addition amounting to ₹2,95,600/- in the course of assessment as affirmed in lower appellate proceedings. It emerges during the course of hearing that the assessee had duly put in appearance in lower appellate proceedings. It further