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INCOME TAX APPELLATE TRIBUNAL (COCHIN BENCH)
RAJESH NARAYANAN PALAKKAD – Appellant
Versus
THE ITO WARD 2 PALAKKAD – Respondent
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA.No.665/COCH./2023 ALONG WITH Stay Application No.148/COCH./2023 Assessment Year 2017-2018
S hri Rajesh Narayanan, Muthu Nivas, Sreeram Street, Karnaki Nagar, PALAKKAD PIN – 678 014. PAN AKZPR4423P KERALA.
v s.
The Income Tax Officer, Ward-2, PALAKKAD. KERALA.
(Appellant)
(Respondent)
For Assessee : -None-
For Revenue : Smt. V. Swarnalatha, Sr. DR Date of Hearing : 21.08.2024 Date of Pronouncement : 22.08.2024 ORDER PER SATBEER SINGH GODARA, J.M.
This assessee’s appeal, for the assessment year 2017-
2018, arise against the CIT(A)-National Faceless Appeal Centre [in short the “NFAC”], Delhi, Delhi’s DIN & Order no.ITBA/NFAC/ S/250/2023-24/1054473859(1), dated 20.07.2023, in proceedings u/sec.271B of the Income Tax Act, 1971 (in short the "Act").
Case called twice. None appears at assessee’s behest.
He is accordingly proceeded ex-parte.
2. It emerges during the course of hearing that the NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s contentio
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