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TMI Blog2022 (11) TMI 1535X X X X Extracts X X X X X X X X Extracts X X X X ..... o interfere with the order passed by the learned Tribunal but would restore the miscellaneous application to the file of the learned Tribunal for being considered afresh taking note of the fact that the assessee is an individual and as of now it is stated that he does not have any business activity. - THE HON BLE JUSTICE T.S. SIVAGNANAM AND THE HON BLE JUSTICE HIRANMAY BHATTACHARYYA Mr. Saurabh Bagaria, Adv. For the Appellant Ms. Smita Das De, Adv. For the Respondent ORDER The Court :- This appeal filed by the assessee in individual under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order passed by the Income Tax Appellate Tribunal B Bench, Kolkata (Tribunal) dated March 30, 2022 in ITA/107/Kol/2021 read with M.A. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the order passed by the Commissioner of Income Tax (Appeals), Asansol [CIT(A)] dated 20th February, 2022. We find that in spite of several notices, the assessee nor his authorised representative appeared before the CIT(A). Therefore, left with no option the CIT(A) proceeded and decided the appeal on merits and dismissed the same. When the assessee carried the matter by way of appeal to the learned Tribunal, it appears that there was no change in attitude of the appellant and none appeared for the appellant before the learned Tribunal. After having faced with an order of dismissal of the appeal dated 30th March, 2022, the appellant appears to have been advised to make a prayer before the learned Tribunal to restore the appeal so that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding forum. We are of the view that one more opportunity can be granted to the appellant, more particularly, when the appellant/assessee is an individual. However, at this juncture we are not inclined to interfere with the order passed by the learned Tribunal dated 30th March, 2022 but would restore the miscellaneous application MA/10/Kol/2022 to the file of the learned Tribunal for being considered afresh taking note of the fact that the assessee is an individual and as of now it is stated that he does not have any business activity. For such reason alone, we are not inclined to interfere with the order dated June 10, 2022. Accordingly, the appeal is partly allowed and the order dated June 10, 2022 in MA/10/Kol/2022, arising out of ITA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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