M/S. GUNNY DEALERS LTD. ,KOLKATA vs. ITO, TECH-1, KOLKATA, KOLKATA

In the result, the appeal of the assessee is treated as partly allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.1373/Kol/2023 Assessment Years: 2012-13 M/S Gunny Dealers Ltd…………………....................…...……………....Appellant C/O Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. [Pan: Aabcg0019R] Vs. Ito, Tech-1, Kolkata………….……………............................…..…..... Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri P. P. Barman, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : April 30, 2024 Date Of Pronouncing The Order : June 27, 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 28.11.2023 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. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Ought To Haye Considered That The Order U/S 143(3) Was Passed By An Authority Who Lacks Jurisdiction Over The Appellant & As Such, The Said Order Is Bad In Law & Is Liable To Be Quashed. 2. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Disallowance Of