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Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA
Before: Shri P.M.Jagtap & Shri S.S.Godara
आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal for assessment year 2010-11 arises against the Commissioner of Income Tax (Appeals)-18, Kolkata’s order dated 26.05.2017, passed in case No.645/CIT(A)-18/17-18/ITO, Wd.5(4)Kol, upholding Assessing Officer’s action imposing penalty of ₹7,26,042/- involving proceedings u/s 271(1)(C) of the Income Tax Act, 1961; in short ‘the Act’ Heard both the parties. Case file perused.
It emerges at the outset that CIT(A)’s order confirms the above stated penalty ex parte. Learned counsel takes us assessee’s first substantive ground pleading therein that the assessee had changed his address from 26A Prince Anwar Shah Road, Kolkata-700 045 to 116A, Premises No. 1118, Karmick House,6th Purbalok, Kalikapur, Kolkata-7000 099. He therefore submits that the assessee could not be Karmick Solutin Pvt. Ltd. Vs. ITO Wd-2(3), Kol. Page 2 served notice of the lower appellate proceedings on account of change in address. Further reference to necessary correction as per