ANIRUDH BHUWALKA,KOLKATA vs. DCIT, CPC, BANGALORE
In the result, both the appeals of the assessee stand dismissed
ITA 514/KOL/2021[2019-20]Status: DisposedITAT Kolkata09 Jun 2023AY 2019-20
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:
Section 143(1)Section 192Section 205Section 250
TDS of Rs. 10,09,289/- was not allowed to the assessee company as the same was not reflecting in Form 26AS. Consequentially, interest under Sections 234B and 234C of the Act were charged at Rs. 1,36,206
