Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 29.07.2024 for the AY 2018-19.
The assessee has challenged the order of ld. CIT (A) on various grounds raised in the following memorandum of appeal which are extracted below for the sake convenience:-
“1. (a) For that on the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in upholding the action of the A.O. in denying the benefit of exemption claimed u/s 11 of the Act.
The ld. DR on the other hand strongly opposed the admission of these evidences at this stage and also opposed the restoration of the issue again to the file of the ld. CIT (A) as this would involve wastage of time and manpower of the department.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 05.12.2024.