KARNADEB SANTRA,SOUTH TWENTY FOUR PARGANAS vs. ACIT, CIRCLE - 26(1), KOLKATA, KOLKATA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 1012/KOL/2024[2017-18]Status: DisposedITAT Kolkata16 Oct 2024AY 2017-18
Bench: Ms. Madhumita Roy]
Section 143(3)Section 254(6)
parte since none appeared on behalf of the assessee before the Ld CITA that too, not even on merit in terms of Section 254(6) of the Act, the assessee be given a further opportunity to represent its case before the authorities below particularly before