M/S. UMANG VINCOM PVT. LTD.,KOLKATA vs. D.C.I.T., CC - 4(1), KOLKATA

ITA 412/KOL/2026Status: HeardITAT Kolkata01 September 2026AY 2015-20163 pages

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Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Robin Maheshwari and P. Tulsiyan
For Respondent: Shri Praveen Das Chowdhury, Sr. DR
Hearing: 20.08.2026Pronounced: 01.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against order dated 02.01.2026 by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi(hereinafter referred to as the “ld. CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year (A.Y.) 2015-16. 2. The only issue raised by the assessee in various grounds of appeal is that the ld. CIT(A) confirming the addition of Rs.93,87,337/- as made by the Assessing Officer (In short, ‘the AO’) by making disallowance u/s 14A of the Income-tax Act, 1961 (In shor

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