CLIFF TREXIM PRIVATE LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(2), , KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM Cliff Trexim Private Limited 180, Rabindra Sarani, Barabazar H.O., Kolkata-700007, West Bengal Vs. DCIT, Central Circle 3(2) Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AABCC0961E
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), kolkata-21 (hereinafter referred to as the “Ld. CIT(A)”] dated 25.05.2023 for the AY 2019-20. 02. The assessee has raised following grounds of appeal: -
“1. That the Order passed u/s 250 is bad in law as well as on facts of the case.
2. That the Hon'ble Commissioner of Income Tax (Appeals) erred in law and on facts by not deleting the incorrect levy of interest of Rs.6,36,830/- under section 234A, imposed by CPC, Bangalore in the intimation issued under section 143(1) of the Income Tax Act, 1961. 3. That the appellant craves to leave, add, amend or adduce any of the grounds of appeal during the course of appellate proceedings.”
Cliff Trexim Private Limited; A.Y. 2019-20
At the outset, we note that the assessee has challenged the order of ld. CIT (A) on the ground that the issue has been restored to the file of the ld. AO for verification. We note that the issue is levy of interest u/s 234A of the Act of ₹6,36,830/-. At the time of hearing, both the parties, has genuinely agreed that since the issue is already pending before the ld. AO for verification, the appeal may be restored to the file of the ld. AO for verification and adjudication after affording reasonable opportunity of hearing to the assessee. Accordingly, the appeal of the assessee is allowed for statistical purposes. 04. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 30.07.2025. (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)
Kolkata, Dated: 30.07.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT
4. DR, ITAT,
5. Guard file.
BY ORDER,//
Sr. Private Secretary/ Asst.