DEEPAK BAJAJ,KOLKATA vs. I.T.O., WARD - 40(1), KOLKATA, KOLKATA
In the result, appeal of the assessee is allowed
ITA 721/KOL/2022[2009-2010]Status: DisposedITAT Kolkata21 Apr 2023AY 2009-2010
Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2009-10 Deepak Bajaj Ito, Ward-40(1), Kolkata 77, S.P. Mukherjee Road, Gd. Vs. Floor, Kalighat, Kolkata- 700026. Pan: Aeepb 5525 K (Appellant) (Respondent) Present For: Appellant By : Shri Dilip Chatterjee, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit, Sr. Dr Date Of Hearing : 29.03.2023 Date Of Pronouncement : 21.04.2023 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Cit(A)- 12, Kolkata Vide Order No. 40/Cit(A)-12/Kol/Ward-40(1)/2014-15 Dated 09.06.2016 Against The Assessment Order Passed U/S 143(1)/147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).
For Appellant: Shri Dilip Chatterjee, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT, Sr. DR
Section 143(1)Section 147Section 148Section 40
TDS was done. Another disallowance of Rs. 45,845/- was made by taking 5% of the expenses towards car hire charges, conveyance and depreciation, on account of personal use.
3. Aggrieved, assessee went in appeal before the ld. CIT(A) who dismissed the same by observing that assessee has failed to submit documentary evidence and explanation in support
