M/S CAPITAL TOURS(INDIA) PVT. LTD ,KOLKATA vs. ITO, WARD-12(1), KOLKATA
In the result, the appeal of the assessee is treated as partly allowed
ITA 507/KOL/2020[2015-16]Status: DisposedITAT Kolkata16 Mar 2023AY 2015-16
Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.507/Kol/2020 Assessment Year: 2015-16 M/S Capital Tours (India) Pvt. Ltd..............................………...…..…Appellant 1, J Embassy Building, 4, Shakepeare Sarani, Kolkata- 700 071. [Pan: Aabcc2821K] Vs. Ito, Ward-12(1), Kolkata......................................................…..…..Respondent Appearances By: Shri Miraj D Shah, Ar, Appeared On Behalf Of The Appellant. Shri P. P Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 17, 2023 Date Of Pronouncing The Order : March 16, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.06.2019 Of The Commissioner Of Income Tax (Appeals)-17, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Order Passed By The Ld. Cit (Appeals)-17, Kolkata U/S 250 Confirming The Additions & Disallowances Made By Learned Assessing Officer Is Wrong In The Law & Facts Of The Case. 2. That The Ld. Cit (Appeals) - 17, Kolkata Erred In Law As Well As On Facts Of The Case By Confirming The Disallowance Of Employee'S Contribution For
Section 14ASection 2(24)Section 250Section 3Section 36(1)Section 36(1)(va)Section 43B
TDS instead of 30%
as specified in Sec 40(a)(ia) of the Income tax Act, 1961. 7. That the Ld. CIT (Appeals) 17, Kolkata erred in law as well as on facts of the case by confirming the disallowance on estimate basis being 50% of Misc. Expenses of Rs.3,77,039/- amounting to Rs. 1,88,520/- and addition
