PUSHPA KHAITAN,HOWRAH vs. ACIT, CIRCLE - 46, KOLKATA , KOLKATA

आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2011-12 arises against the Commissioner of Income Tax (Appeals)-14, Kolkata’s order dated 03.01.2018, passed in case No.08/CIT(A)-14/Wd-47(3)/2015-16, in proceedings u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at the assessee’s behest. The registry has already sent an RPAD notice dated 06.02.2018. She is accordingly proceeded ex parte.

Pushpa Khaitan Vs. ACIT, Cir-46, Kol. Page 2 2. The assessee’s former substantive ground pleads that CIT(A) has erred in law as well as on facts in confirming the disallowance of set off of brought forward Long Term Capital Gains from assessment year 2009-10 to the tune of ₹32,131/-. The CIT(A) holds in page 3 that this issue does not arise from the assessment order. The factual position remains the same before us as well. We therefore decline this former substantive ground. The assessee’s latter substantive ground seeking to delete u/s 234A/234B/234C interest amount totaling of ₹6,79,156/- is treated consequential in nature as per CIT(A)’s order that there is no specific grievance in respect of the same.