PLASCOM INDUSTRIES LLP,KOLKATA vs. THE INCOME TAX OFFICER, WARD-1(3), GUWAHATI
In the result, appeal of the assessee is allowed
ITA 280/GTY/2025[2023-24]Status: DisposedITAT Guwahati02 Mar 2026AY 2023-24
Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU (Accountant Member)
For Appellant: S.M. Surana, AdvocateFor Respondent: Sanjay Jha, JCIT
Section 133(6)Section 142(1)Section 250Section 801ESection 801E(3)Section 801E(4)Section 801E(5)Section 801E(6)Section 80I
penalty as applicable as per the provisions of the Act. Further, the assessee was also provided an opportunity of personal hearing through VC.
Further, the assessee was also provided an opportunity of personal hearing through VC on his request. However, the assessee did not attend the Video conference (VC), scheduled on 12.03.2025, nor the assessee sought any adjournment.”
4. Accordingly
