MOHAN BROTHERS (DRINKS) PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

ITA 600/KOL/2026Status: DisposedITAT Kolkata02 September 2026AY 2014-20159 pages

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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM

For Appellant: Shri S.K. Pransukha, AR
For Respondent: Shri Pradeep Dung Dung, DR
Hearing: 15.07.2026Pronounced: 02.09.2026

Per Rajesh Kumar, AM:

These are appeals preferred by the assessee against the orders of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 23.12.2025 & 18.12.2025 for the AYs 2014-15 & 2018-19. A.Y. 2014-15

2.

The issue raised inground no1. Is against the order of ld. CIT (A) confirming the disallowances of ₹72,681/- as made by the ld. AO u/s 14A read with Rule 8D of the IT Rules, 1962 by ignoring the fact that assessee has suo motto disallowed

ITA Nos. 600 & 601/KOL/2026 Mohan Brothers (Dirnks) Pvt. Ltd.; A.Y. 2014-15 ₹72,182/-, despite the fact that there is no exempt income

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