2023 (8) TMI 1538

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....l is filed by assessee and is arising out of the order of the Commissioner of Income Tax, Appeal dated 28/03/2023 [here in after (ld. CIT(A)/NFAC)] for assessment year 2014-15 which in turn arise from the order dated 27.06.2018 passed under section 271BA of the Income Tax Act, by the ACIT, Circle-01, Kota. 2. While proceeding this appeal on the earlier two occasions on 20.07.2023 and 09.08.2023, ....

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.... application, the bench noted that though the assessee is a private limited company and ld. AR of the assessee in very causal and cavalier manner submitted the adjournment application wherein he stated that "assessee is out of station" how can a private limited company can be out of stations. The ld. AR of the assessee further not submitted that what document he required on the date which he did n....