PAN E MART PRIVATE LIMITED,KOLKATA vs. CPC, , BANGALORE
In the result, the appeal of the assessee is allowed for statistical purpose
ITA 9/KOL/2022[2018-19]Status: DisposedITAT Kolkata06 Jun 2022AY 2018-19
Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Pan E Mart Pvt. Ltd. Cpc, Bengaluru C/O. 93A, Tiljala Road, Vs. Kolkata – 700046. Pan: Aadcp 6710 A (Appellant) (Respondent) Present For: Appellant By : Shri Rishav Patawari, Ar Respondent By : Shri Biswanath Das, Acit Date Of Hearing : 18.05.2022 Date Of Pronouncement : 06.06.2022 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 10.09.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit’] Passed 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. For That The Ld. Cit(A), Nfac Erred In Confirming The Action Of Cpc Of Not Allowing Appellant'S Claim For Tds Credit Of Rs. 77.738/- For A.Y. 2018-19. 2. For That The Ld. Cit(A) Erred In Confirming The Action Of Cpc In Disallowing The Claim Of Tds Credit In Spite Of The Fact That The Corresponding Income Has Been Offered For Taxation By The Assessee & Duly Assessed By Cpc. 3. For That Even Otherwise, The Ld. Cit(A). Nfac Did Not Ever Provide The Appellant Any Opportunity Of Personal Hearing Before Passing The Impugned Appellate Order U/S 250 Of The It Act, 1961. 4. For That The Order Passed By Ld. Cit(A) Is Otherwise Unjust & Unfair. 5. For That The Appellant Craves Leave To Add, Alter Or Withdraw Any Ground/S Of Appeal On Or Before Hearing Of The Appeal.”
For Appellant: Shri Rishav Patawari, ARFor Respondent: Shri Biswanath Das, ACIT
Section 143(1)Section 250
TDS credit of Rs. 77.738/- for A.Y. 2018-19. 2. For that the Ld. CIT(A) erred in confirming the action of CPC in disallowing
