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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
None अपीलाथ� क� ओर से/By Appellant Shri Arindam Bhattaacharya, Addl. CIT-DR ��यथ� क� ओर से/By Respondent 01-01-2019 सुनवाई क� तार�ख/Date of Hearing 04-01-2019 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R This assessee’s appeal for assessment year 2010-11 arises against the Commissioner of Income-tax (Appeals)-2, Kolkata’s order dated 05.06.2018 passed in case No.11472/CIT(A)-2/2015-16 affirming Assessing Officer’s action involving proceedings u/s. 144/147 of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at assessee’s behest. It is accordingly proceed ex parte.
It is noticed at the outset that the assessee’s instant appeal suffers from two days delay in filing stated petition to be attributable to various procedured lapses. Mr. Bhattacharya is fair enough in not disputing correctness thereof during the course of hearing. I therefore condone the impugned delay of two days in filing of instant appeal.
On perusal of the instant case file reveals that CIT(A) has affirmed the Assessing Officer’s action both in taking recourse u/s 147 proceedings as well as in