9911796707
TMI Blog2024 (9) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... tural justice? - assessee s only prayer before this Court is to afford one more opportunity to go before the Tribunal and place the facts - HELD THAT:- We find that the assessee s conduct cannot be appreciated. Nonetheless, the learned Tribunal being the last fact finding authority, we are of the view that one more opportunity can be granted to the appellant to agitate the matter on merits before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt: Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. For the Respondents: Mr. Tilak Mitra, Adv. ORDER The Court : This appeal by the assessee filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 17th January, 2024 passed by the Income Tax Appellant Tribunal, C Bench, Kolkata (Tribunal) in ITA No. 111/Kol/2023 for the assessment year 2012-13. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) Whether the order of the Tribunal is perverse being based on the findings which were not discernible from the orders passed by the lower authorities in the case of the assessee ? We have heard Mrs. Swapna Das, learned Counsel appearing with Mr. Siddhartha Das, learned Advocate for the appellant and Mr. Tilak Mitra, learned standing Counsel for the respondents. Learned Counsel appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Counsel for the respondents, would submit that the conduct of the assessee was rightly taken note of by the learned Tribunal and since none appeared for the assessee, the matter was dealt with on the available documents and the order passed by the Tribunal may be affirmed. Upon considering the facts of the case, we find that the assessee s conduct cannot be appreciated. Nonetheless, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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