Santosh Kumar Gupta Vs ITO Ward-47(1), Kolkata
Case No: ITA No.2295/KOL/2025
Court: Income Tax Appellate Tribunal, Kolkata
Date: 1/14/2026
Parties Involved
appellantSantosh Kumar Gupta
respondentITO Ward-47(1), Kolkata
Facts Summary
This is an appeal filed by the assessee, Santosh Kumar Gupta, against the order dated 23.09.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. Shri Ramesh Kumar Gupta, the authorized representative of the assessee, appeared on behalf of the assessee but was not in uniform. Due to this, the matter was heard ex-parte.…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the appeal should be dismissed due to the authorized representative not being in uniform?