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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Aby T. Varkey, Hon’ble]
order : November 27th, 2019 O R D E R Per J. Sudhakar Reddy, AM :- This appeal filed by the revenue is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 1, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 27/02/2019, for the Assessment Year 2015-16.
None appeared on behalf of the assessee. There is no petition for adjournment either. Under these circumstances, we dispose off the case ex-parte qua the assessee after hearing the ld. Departmental Representative.
Ground No. 1, reads as follows:- “Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) was justified in allowing the MAT credit in full of Rs.4,58,08,065/- instead of Rs.4,04,30,772/- by accepting the evidences furnished by the assessee at the appeal stage without remanding the matter back to the A.O. for verification? 3.1. The ld. D/R was not able to point out the factual mistake in the order of the ld. CIT(A) allowing MAT credit in full. In the absence of such specific pleadings, this ground of the revenue is dismissed.
Ground No. 2 and 3 are against the allowance of deduction of education cess paid.