In the result, the appeal of the assessee is allowed for statistical
Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]
144B of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’). None appeared on behalf of the assessee. However, the assessee had 2. filed a written submission before the Tribunal, therefore, this appeal is being decided after hearing the ld. Sr. DR and on the basis of the written submission of the assessee and material available on record