9911796707
TMI Blog2023 (1) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing grounds of appeal: "1. That, on the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) - 18, Kolkata, has erred in law and facts in upholding the order passed by the Ld. ITO Ward - 9(3), Kolkata u/s 144 of the I.T. Act, 1961 (in short "Act"') in the case of the appellant, without considering that the order of the Ld. Assessing Officer is arbitrary, illegal, unjustified and against the provisions of law. 2. That, on the facts and in the circumstances of the case and in law, that the Ld. Commissioner of Income Tax (Appeals) erred in passing an ex parte order against the appellant without providing the appellant sufficient time for representation. 3. That, on the facts and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insufficient address". Notice sent for hearing of the appeal for 18.08.22 then for 25.10.22 and then for 21.11.22 i.e. for today have returned back unserved by the postal authorities. However, an application has been filed by one Ms. Trisha Lahiri, wherein, it has been mentioned that due to certain illness, the advocate of the appellant is unable to attend court hearing and that the case may be adjourned. We find that though, a power of attorney of one Mr. Rajiv Kumar Choudhary has been placed on file but there is no address, contact details or even the registration number of the said Mr. Rajiv Kumar Choudhary mentioned on the said prayer of attorney. Under the circumstances, it was directed to Ms. Trisha Lahiri to file proper details of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant but also of its counsel. The matter is accordingly adjourned to 24.11.22." 3. From the above orders passed by the Tribunal, it is evident that the assessee, in this case, though is prosecuting its appeal but at the same time had concealed its identity to avoid the payment of taxes at a later stage or for the reasons best known to it. When this Tribunal asked the counsel for the assessee to furnish the identity, details of the assessee, the counsel left the court and even after granting of opportunity to the assessee to furnish the necessary details, nobody has attended the proceedings and the assessee has chosen to remain absent from the proceedings. The assessee/appellant, in this case, therefore, has not come to the court with c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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