“Section 10(32)”

PUNIT POPAT ,KOLKATA vs. ITB,NFAC,DELHI, , DELHI

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1359/Kol/2023 Assessment Year : 2018-19 Punit Popat………………..….….…………............…...……………....Appellant C/O Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata- 7000069. [Pan: Aflpp3320E] Vs. Ito, Nfac, Delhi……….…….............................................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Ar, Appeared On Behalf Of The Appellant. Shri Pradip 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: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.10.2023 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’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1 For That The Ld. Cit(A) Was Not Justified In Passing The Order Ex Parte Without Affording Reasonable Opportunity Of Hearing. 2. For That The Ld. Cit(A) Was Not Justified In Confirming The Action Of The Ao In Denying The Deduction Claimed By The Assessee Of Rs. 4,38,673/- On Account Of Interest Of Housing Loan U/S 24(B) Of The Act.

आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग