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Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA
Before: Shri A.T.Varkey & Shri Waseem Ahmed
आदेश /O R D E R PER Waseem Ahmed, Accountant Member:-
This appeal by the assessee is against the order of Commissioner of Income Tax (Appeals)-19, Kolkata dated 10.03.2016. Assessment was framed by ITO Ward-27(4), Kolkata u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 25.03.2013 for assessment year 2010-11.
At the outset, it was observed that none appeared for and on behalf of the assessee when the appeal was called for hearing, nor any adjournment application was received. At the very outset, though, it was observed by the Bench that the issue under reference is the same as that considered and decided by us in the case of Kamalesh Maity vs. ITO Ward-27(2) Haldia (in dated 07.12.2016) heard today. In view of this identity of subject-matter of appeal the hearing in the appeal was proceeded with.