ANIRUDH BHUWALKA,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, both the appeals of the assessee stand dismissed

Bench: Shri Sanjay Gargi.T.A Nos.513&514/Kol/2021 Assessment Years: 2018-19 & 2019-20 Anirudh Bhuwalka.......................................................................……Appellant A.C. Bbhuteria & Co., 2 India Exchange Place, 2Nd Floor, Kolkata-1 [Pan: Aegpb7445E] Vs. Dcit, Cpc…………….….….....................……........……...…..…..Respondent Appearances By: Shri S. Jhajharia, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 14, 2023 Date Of Pronouncing The Order : June 09, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 22.09.2021 & 06.10.2021 Respectively Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, Common Issues Are Involved In Both The Appeals, Hence These Have Been Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.514/Kol/2021 For Assessment Year 2019-20 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. Ita 514/Kol/2021 – The Assessee Has Taken The Following Grounds Of Appeal:

TDS Credit admissible under section 199 read with section 205. The ld. Counsel for the assessee, at the very outset