2025 (5) TMI 2330

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(DAS) For the Appellant : Ms. Eina Dey, Adv. Ms. Alisha Das, Adv. Mr. Samrat Das, Adv. For the Respondent : Mr. Prithu Dudhoria, Adv ORDER The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated April 22, 2024 passed by the Income Tax Appellate Tribunal "B" Bench, Kolkata (the Tribunal) in M.A. No. 121/Ko....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., learned standing Counsel for the respondent/revenue. The assessee filed a miscellaneous application in MA No./121/Kol/2023 for recalling an order passed by the learned Tribunal dated 20th August, 2018 by which the appeal filed by the assessee against the order passed by the Commissioner of Income Tax(Appeals)-VI, Kolkata dated 03.11.2016 was dismissed for non-prosecution. The learned Tribunal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to have considered several issues and completed the assessment by order dated 25.03.2015. However, it will be open for the assessee to approach the learned Tribunal for setting aside the order dated 22nd April, 2024 in MA No./121/Kol/2023 which was in effect dismissed for non-appearance. Therefore, we are not inclined to entertain this appeal at this juncture, but, however, we grant liberty to....