IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICILA MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER (Assessment Year 2021-2022)

M/s Lupmex Vincom Pvt. Ltd., 2nd Floor, 28, Bhairab Dutta Lane, Howrah, Salkia, Pin- 711106 [PAN: AAACL8729J] ……..…...…………….... Appellant vs.

ITO, Ward 12(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by:

Assessee represented by : None Department represented by : Abhijit Adhikary, Addl.CIT Date of concluding the hearing : 25.06.2025 Date of pronouncing the order : 30.06.2025

O R D E R

PER SANJAY AWASTHI, ACCOUNTANT MEMBER

1. This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, vide order dated

27.03.2024.

1.1. In this case, it is seen that effective hearings started on 28.08.2024, on which date an AR attended for seeking adjournment. Thereafter, on 25.04.2024, 03.02.2025, 01.04.2025 and finally on the last date of hearing (25.06.2025), none have attended on behalf of the assessee or sought any adjournment. Accordingly, i