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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
Before: DR. MANISH BORAD, HON’BLE & SHRI PRADIP KUMAR CHOUBEY, HON’BLE
O R D E R
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre (hereinafter the “ld. CIT(A)”) dt. 30/05/2022, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2018-19.
When the case was called for hearing, none appeared on behalf of the assessee. No application for adjournment has been filed. Under these circumstances, we proceed to adjudicate the instant appeal ex- parte qua the assessee, on the basis of available records and hearing the ld. D/R.