Heard on : 28.7. 2025
Judgment on : 28.7. 2025
T.S. SIVAGNANAM, CJ :
This appeal has been filed by the appellant/assessee under Section 260A of the
Income Tax Act (the Act) challenging the order dated 23.9.2024 passed by the Income
Tax Appellate Tribunal, “C” Bench, Kolkata (Tribunal) in ITA/2542/Kol/2019 for the
assessment year 2012-13.
2
Though the Department has been served, since no standing counsel has been
nominated by the Department, we have directed Mr. Prithu Dudhoria, learned standing
counsel, to appear for the respondent/department and his appearance shall be
regularised and his fee bills shall be honoured.