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Income Tax Appellate Tribunal, “B” BENCH KOLKATA
Before: Shri Sanjay Garg & Dr. Manish Borad
order : February 22, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the Revenue against the order dated 04.09.2020 of the Commissioner of Income Tax(Appeals)-13, Kolkata [hereinafter referred to as the ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
The Revenue in this appeal has taken the following grounds of appeal: “i) Whether on the facts and circumstances of the case and in law, Ld. CIT (A) - 13, Kolkata is erred in allowing the relief of the assessee amounting to Rs.2,77,71,696/- without appreciating the facts that the assessee had failed to submit the details of most of the sundry creditors during the assessment proceedings and no remand report called for during appellate proceeding.