2024 (9) TMI 649

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....llant: 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.....

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....scribers were doubtful ? 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. ....

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.... 2024. Mr. Tilak Mitra, learned standing 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 can....