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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 28.12.2023 for the AY 2017-18.
At the time of hearing the assessee personally appeared before us and submitted that he could not present the case before the authorities below due to persistent serious illness of his son, who finally passed away. Therefore, the assessee submitted that he may be allowed one more opportunity to present his case on merit before the ld. AO in the interest of justice and fair play.
The ld. DR left the issue to the wisdom of the Bench.
In the result, the appeal of the assessee is allowed for statistical purposes
Order pronounced in the open court on 16.12.2024.