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INCOME TAX APPELLATE TRIBUNAL (COCHIN BENCH)
SANKUNAIR MINI SUSEELAN PILLAI KOLLAM – Appellant
Versus
ITO WARD-2 KOLLAM KOLLAM – 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.702/COCH./2023 Assessment Year 2013-2014
S ankunair Mini Suseelan Pillai, Uthradam, Nadakkal, Kalluvathukkal, Kollam District. PIN – 691 578 Kerala. PAN AMVPM2680H
v s.
T he Income Tax Officer, Ward-2, Aaykar Bhavan, Near Karbala Junction, KOLLAM – 691 501.
(Appellant)
(Respondent)
For Assessee : -None-
For Revenue : Smt. V. Swarnalatha, Sr. DR Date of Hearing : 20.08.2024 Date of Pronouncement : 22.08.2024 ORDER PER SATBEER SINGH GODARA, J.M.
This assessee’s appeal, for the assessment year 2013-
2014, arise against the CIT(A)-National Faceless Appeal Centre [in short the “NFAC”], Delhi, Delhi’s DIN & Order no.ITBA/NFAC/ S/250/2022-23/1043853280(1) dated 14.07.2022, in proceedings u/sec.154 of the Income Tax Act, 1961 (in short the "Act").
Case called twice. None appears at assessee’s behest.
It 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 contentions vi
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