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Income Tax Appellate Tribunal, “C” BENCH KOLKATA
Before: Shri Sanjay Garg & Shri Girish Agrawal
order : April 29, 2024 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The captioned appeals have been preferred by the assessee against the separate orders dated 15.10.2022 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). Since common issues are involved in both the appeals, hence these have been heard together and are being disposed of by this common order. The assessee’s appeal is taken as the lead case for the purpose of narration of facts.
ITA No.727/Kol/2022 – The assessee in this appeal has taken the following grounds of appeal: &728/Kol/2022 Assessment Years: 2013-14 & 2014-15 Ranbhumi Nirman Pvt Ltd “1. That, on the facts and in the circumstances of the case, the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, [hereinafter referred to as CIT(A)) erred in not setting-aside the assessment order passed by the Ld. Assessing Officer (hereinafter referred to as AO].
2. That, on the facts and in the circumstances of the case, the Ld. CIT(A) erred in ignoring the fact there was lack of due application of mind in reopening the case.
3. That, on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was wrong in ignoring the fact that notice u/s 148 of the Act is invalid since the Ld. AO failed to obtain the sanction to the reasons recorded though required by the appellant to produce the same but the Ld. A.O. failed to supply.
4. That, on the facts and in the circumstances of the case, the Ld. CIT(A) was wrong in ignoring the fact that the Ld. AO failed to rebut the objection filed.
5. That, on the facts and in the circumstances of the case, the Ld. CIT(A) was wrong in ignoring the fact that the addition and disallowances made are illegal and liable to be deleted.
6. That, on the facts and in the circumstances of the case, the Ld. CITIA) was wrong in ignoring the fact that the interest computed u/s 234 A/B/C/D of the IT Act 1961 is overcharged and wrongly calculated and or is not applicable to the assessee case hence the interest be deleted and or correctly computed.
7. That, on the facts and in the circumstances of the case, the Ld. CIT(A) was wrong in ignoring the fact that the assessment order having been passed without the appellant being given proper and meaningful opportunity of being heard and hence, is in gross violation of principles of natural justice and, therefore, illegal and liable to be quashed.
8. That the appellant craves to leave, adduce additional grounds and/or to amend or withdraw any of the foregoing grounds before, or at the time of hearing of appeal. PRAYER: It is prayed that the order passed by the Income Tax Officer, NFAC, Delhi be set aside and full relief may be granted to the appellant.”