2022 (11) TMI 1535

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....t 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. 10/2022 for the assessment year 2012-2013. It appears there is a delay of 106 days in preferring the instant appea....

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....ocate appearing for the appellant and Ms. Smita Das De, learned standing counsel for the revenue. The learned Tribunal by the impugned order dismissed the assessee's appeal on the ground of non-appearance and also one paragraph of the order deals with the merits of the case. The assessee approached the Tribunal and filed M.A. No. 10/Kol/2022 to restore the appeal to the file of the Tribunal and t....

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....ted 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 matter can be heard on merits. This led to the filing of the miscellaneous application being MA/10/Kol/2022. The manner in which the assessee had dealt with the appeal which was filed by him before the CIT(A), shows that the assessee was not diligent in pr....

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....nt submitted that on the first hearing date itself the learned Tribunal had dismissed the appeal. We have heard Mr. Bagaria, the learned counsel for the appellant and Ms. Smita Das De, learned standing counsel for the respondent. As pointed out by us, the assessee should have been more diligent in prosecuting the matter nevertheless the appellate remedy being a very valuable right, that too befo....