Meena Zarda Products Pvt. Ltd., Bhubaneswar vs. ITO, Ward-1(1), Bhubaneswar
In the result, appeal of the assessee is allowed
ITA 343/CTK/2018[2015-16]Status: DisposedITAT Cuttack06 Feb 2019AY 2015-16
Bench: Shri Chandra Mohan Gargआयकर अपील सं./Ita No.343/Ctk/2018 ("नधा"रण वष" / Assessment Year :2015-2016) Meena Zarda Products (P) Ltd. Vs. Ito, Ward-1(1), S-3/85, Mancheswar Industrial Bhubaneswar Estate, Bhubaneswar-751010 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecm 3120 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri G. Naik, Advocate & Shri Rajat Kar, Advocate राज"व क" ओर से /Revenue By : Shri Subhendu Dutta सुनवाई क" तार"ख / Date Of Hearing : 04/02/2019 घोषणा क" तार"ख/Date Of Pronouncement 06/02/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Cit(A)-1, Dated 04.06.2018 Passed In First Appeal No.0087/17-18 For The Assessment Year 2015-2016. 2. The Sole Ground Raised By The Assessee Reads As Follows :- “2. For That Learned Cit(A) Erred In Law As Well As Fact In Confirming The Disallowance Of Rs.4,53,064/- U/S.14A Of The I.T.Act, 1961 Without Considering The Submissions Of The Appellant From Its Proper Prospective On The Facts & In The Circumstances Of The Case.” 3. Ld. Ar Submitted That In The Similar Set Of Facts & Circumstances For A.Y.2014-2015, The Ao Made Addition, Which Was Confirmed By The Ld. Cit(A) But The This Bench Of The Itat In Ita No.45/Ctk/2018, Order Dated 02.08.2018, Allowed The Appeal Of The Assessee & Directed The Ao To Delete The Entire Amount Of Impugned Addition Made U/S.14A Of The Act By 2 Following The Decision Of Hon’Ble Madras High Court In The Case Of Cit Vs.
For Appellant: Shri G. Naik, AdvocateFor Respondent: Shri Subhendu Dutta
Section 14Section 14A
…आयकर अपील"य अ"धकरण, “एस.एम.सी”, "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CUTTACK "ी च"" मोहन गग", "या"यक सद"य के सम" । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अपील सं./ITA No.343/CTK/2018 ("नधा"रण वष" / Assessment Year :2015-2016) Meena Zarda Products (P) Ltd. Vs. ITO, Ward-1(1), S-3/85, Mancheswar Industrial Bhubaneswar Estate, Bhubaneswar-751010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECM 3120 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri G. Naik, Advocate & Shri Rajat Kar, Advocate राज"व क" ओर से /Revenue by : Shri Subhendu Dutta सुनवा…
