SOUMITRA BHATTACHARJEE,KOLKATA vs. ITO, WD-49(1), KOLKATA, KOLKATA

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-15, Kolkata [in short the ld CIT(A)] in Appeal No.87/CIT(A)- 15/14-15/W-49(1)/Kol dated 11.12.2015 against the order passed by the ITO, Wd- 49(1), Kolkata [ in short the ld AO] under section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 28.03.2013 for the Assessment Year 2010-11.

At the outset, we find that there were certain defects which were pointed out by the Registry in form no. 36 filed by the assessee for which defect notice had been duly issued to the assessee on 08.04.2016. These defects were not rectified by the assessee as on date. The appeal was also listed for hearing on 09.11.2017 on which date none appeared on behalf of the assessee and the case was adjourned to 26.12.2017 i.e. today. In view of this, we deem it fit to dismiss the appeal of the assessee as defective.

In the result, the appeal of the assessee is dismissed as defective.