STAR CHEMICALS (BOMBAY) PVT LTD.,,MUMBAI vs DCIT-3(3), MUMBAI

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: HON’BLE SHRI VIKAS AWASTHY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Anil Thanawad– Ld. AR

For Respondent: Shri T. S. Khalsa– Ld. Sr. DR

आयकर अपीलीय अधिकरण “ज़ी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI माननीय श्री विकास अिस्थी, न्यावयक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ (धििाारण वर्ा / Assessment Year: 2014-15) Star Chemicals (Bombay) Pvt. Ltd. DCIT-3(3) बिाम/ 6th floor, Aaykar Bhavan, 55/58, Jolly Maker Chambers No. 2, Vs. Nariman Point, Mumbai-400 021 Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. AAACS-7485-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : Shri Anil Thanawad– Ld. AR Revenue by : Shri T. S. Khalsa– Ld. Sr. DR सुनवाई की तारीख/ : 16/08/2021 Date of Hearing घोषणा की तारीख / : 25/08/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

The sole grievance of the assessee in captioned appeal for Assessment Year (AY) 2014-15 is disallowance u/s 14A. The assessment was framed by Ld. Assessing Officer (AO) u/s 143(3) on 30/06/2016 whereas impugned order was passed by learned Commissioner of Income-Tax (Appeals)-9, Mumbai [CIT(A)] on 18/06/2019 against which the assessee is in further appeal before us.

STAR CHEMICALS (BOMBAY) PVT LTD.,,MUMBAI vs. DCIT-3(3), MUMBAI