ANIMESH PAUL,HABRA vs ITO,WARD-50(2), KOLKATA, KOLKATA

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Girish Agrawal

आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member Assessment Year: 2017-18 Animesh Paul……………..…...…………............…...……………....Appellant Bergoom, Habra, North 24 Parganas, W.B – 743263. [PAN: ALSPP3880C] vs. ITO, Ward-50(2), Kolkata….............................................…..…..... Respondent Appearances by: Shri Bisweswar Ghosh, AR, appeared on behalf of the appellant. Shri Pradip Kr. Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 08, 2024 Date of pronouncing the order : April 29, 2024 आदेश / ORDER संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 14.03.2023 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’).

The assessee in this appeal has taken the following grounds of appeal:

1. The Ld. CIT(Appeals), NFAC erred in confirming the addition made by the A.O to the tune of Rs 1,29,33,910/- u/s 69A of the Income Tax Act, 1961, which was made without going into the merits of the case,

ANIMESH PAUL,HABRA vs. ITO,WARD-50(2), KOLKATA, KOLKATA