GARG BROTHERS PRIVATE LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(2), , KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA

BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER

आयकर अपील सं /ITA No.553/KOL/2025
(निर्धारण वर्ा /Assessment Year. : 2019-2020)
Garg Brothers Private Limited
180, Rabindra Sarani,
Barabazar H.O. Kolkata-700007
Vs
DCIT, Central Circile-3(2), Kolkata
PAN No. :AAACG 9775 F
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

निर्धाररती की ओर से /Assessee by : Shri Miraj D. Shah, AR
रधजस्व की ओर से /Revenue by : Shri Kapil Mandal, Sr. DR
सुनवाई की तारीख / Date of Hearing
:
16/06/2025
घोषणा की तारीख/Date of Pronouncement
:
16/06/2025
आदेश / O R D E R
Per George Mathan, JM :

This is an appeal filed by the assessee against the order dated
23.09.2024, passed by the ld. CIT(A), Kolkata-21 for A.Y.2019-2020. 2. Shri Miraj D. Shah, AR appeared on behalf of the assessee and Shri Kapil Mandal, ld. Sr. DR appeared on behalf of the revenue.
3. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has categorically held that the interest levied u/s.234A of the Act is consequential in nature. Even before the Tribunal there is no reason given for this and even no direction other than the charging of interest u/s.234A of the Act is consequential in nature, has been given. This being so, the order passed by the ld. CIT(A) is upheld and the appeal filed by the assessee stands dismissed.
2
4. In the result, the appeal of the assessee is dismissed.
Order dictated and pronounced in the open court on 16/06/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनांक Dated 16/06/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशधिुसधर/ BY ORDER,

(