PREMIER IRRIGATION ADRITEE PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA, KOLKATA
In the result, the appeal of the assessee is treated as allowed for statistical purposes
ITA 1521/KOL/2024[2020-2021]Status: DisposedITAT Kolkata25 Sept 2024AY 2020-2021
Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.1521/Kol/2024 Assessment Year: 2020-21 Premier Irrigation Adritee Pvt. Ltd. ....…………….......…....………....Appellant 17/1C, Alipore Road, Niharika, Kolkata-700027. [Pan: Aafcm4800Q] Vs. Dcit, Circle-11(1), Kolkata......................................................…..…..... Respondent Appearances By: Shri A. K. Tibrewal, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 25, 2024 Date Of Pronouncing The Order : September 25, 2024 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 09.01.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘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 Impugned Order Passed By Ld. Commissioner Of Income Tax (Appeals), Nfac Summarily Dismissing The Appeal Of The Appellant Assessee Company For Alleged Non-Compliance Of The Notices Is Against Law & Facts Of The Case Since He Did Not Adjudicate Each Of The Grounds Of Appeal The Facts For Which Were Available To Him In The Assessment Order Passed By Ld. Assessing Officer & The Statement Of Facts Filed By The Appellant Assessee. 2. That The Impugned Order Passed By Ld. Commissioner Of Income Tax (Appeals) On 9H January 2024 Dismissing The Appeal Of The Appellant
Section 139(1)Section 234ASection 234BSection 234CSection 250Section 36(1)(va)Section 43BSection 44A
TDS as claimed by the Appellant Company in the return of income filed under section 139(1) of the Act and reflected in the 26AS of the Appellant Company.
8. That the Ld. CITA), NFAC erred in confirming the action of the Assessing Officer in charging interest of Rs.12,98,116 under section 234A, Rs.1,52,58
