NATIONAL INSURANCE CO. LTD.,KOLKATA vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.253/Kol/2022 Assessment Year: 2019-20 National Insurance Co. Ltd...................................................................……Appellant 3, Middleton Street, Kolkata- 700071. [Pan: Aaacn9967E] Vs. Acit, Cpc-Tds,Ghaziabad, Up...…...................……........……...…..…..Respondent Appearances By: Shri Sanjoy Bhattacharya, Ar, Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 29, 2022 Date Of Pronouncing The Order : November 16, 2022 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 25.03.2022 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’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Was Wrong In Dismissing The Appeal Filed By The Appellant Against The Intimation Dated 02/06/2019 Issued U/S 200A For The Financial Year 2018-19 (Relevant For The Assessment Year 2019- 20). 2. That Without Prejudice To The Contention Raised In Ground No. 1 Above, The Commissioner Of Income-Tax (Appeals), Nfac, Was Wrong In Stating In The Appellate Order That The Appeal Of The Appellant Had Allegedly Related