SRI MANOJ DASH,BHUBANESWAR vs. ITO, WARD-2(3), BHUBANESWAR
In the result, the appeal of the assessee is dismissed
ITA 405/CTK/2018[2009-10]Status: DisposedITAT Cuttack21 Mar 2022AY 2009-10
Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.405/Ctk/2018 (नििाारण वषा / Assessment Year :2009-2010) Sri Manoj Dash, Vs Ito, Ward-2(3), Bhubaneswar Plot No.F/2, Amrita Residency Jayadev Vihar, Bhubaneswar-751013 Pan No. : Aeopd 6174 N (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Sovesh Ch. Mohanty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 09/03/2022 घोषणा की तारीख/Date Of Pronouncement : 21/03/2022 आदेश / O R D E R Per Arun Khodpia, Am: This Appeal By The Assessee Is Directed Against The Order Dated 29.01.2016, Passed By The Ld. Cit(A)-2, Bhubaneswar For The Assessment Year 2009-2010. 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round For Hearing. Therefore, The Bench Proceeded To Dispose Off The Case After Considering The Arguments Of Ld. Dr & The Facts & Circumstances Of The Case. 3. The Grounds Raised By The Assessee In This Appeal Are As Under :- 1. For That, The Impugned Order Of Assessment Passed By The Forums Below Are Not Just & Proper Under The Facts & In The Circumstances Of The Case, As Such The Additions Made Therein Are Liable To Be Deleted In The Interest Of Justice.
For Appellant: NoneFor Respondent: Shri Sovesh Ch. Mohanty, CIT-DR
Section 2Section 2(22)(e)Section 56(2)
house building loan of Rs.1,50,000.00, particularly when, it was disallowed by the learned A.O. on wrong interpretation of law and the Assessee is lawfully entitled for the same. The impugned disallowance, thus being not sustainable in the eye of law is liable to be allowed in the interest of justice.
6. For that, your Appellant craves leave
