QUEST HEIGHTS PVT. LTD.,KOLKATA V. I.T.O., WARD - 12(3), KOLKATA, KOLKATA

ITA 1546/KOL/2024

AI Insights

This case involves an appeal by Quest Heights Private Limited against an order from the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2014-2015. The appeal was filed on 22.07.2024, but the appellant failed to appear in subsequent hearings despite multiple adjournments. The tribunal noted the repeated absence of the appellant's representation and the lack of any evidence to substantiate their claims. Consequently, the tribunal dismissed the appeal, upholding the decisions made by the AO and CIT(A).

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829670 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 18-07-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.1546/KOL/2024 (नििाारण वर्ा / Assessment Year. :2014-2015) Quest Heights Private Limited 202, Sunny Corner, 22, Sarat Bose Road, Kolkata, West Bengal-700020 Vs ITO Ward-12(3), Kolkata PAN No. : AAACQ 1658 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 12/01/2026 घोषणा की तारीख/Date of Pronouncement : 12/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 21.05.2024 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015. 2. This appeal has been filed by the assessee on 22.07.2024. On first two occasions being on 20th August, 2024 and on 26th September, 2024 the counsel appeared on behalf of the assessee and had sought adjournment. Again the matter was posted for hearing on 18.11.2024, 12.12.2024, 31.01.2025, 06.03.2025, 24.03.2025, 13.05.2025, 26.06.2025, 07.08.2025, 18.09.2025 & 19.11.2025 and lastly on today. Notices have been issued repeatedly by RPAD, however, none represented on behalf of the assessee. As it is noticed that there is no representation by the assessee nor production of any evidence to substantiate its claim, I am of the view that the assessee has no submission to make in this regard. Consequently, the findings of the ld. AO and that of the ld. CIT(A) on the issues of merits Printed from counselvise.com ITA No.1546/KOL/2024 2 stand confirmed and accordingly the appeal of the assessee stands dismissed. 3. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 12/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 12/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "