SANJIT KUMAR GHOSH,KOLKATA vs. ITO, WARD-2(2),DURGAPUR, DURGAPUR

In the result, both the appeals are treated as partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.416&417/Kol/2023 Assessment Years: 2015-16 & 2016-17 Sanjit Kumar Ghosh…...……….....................................……………....Appellant C/O Jain Vinod K & Associates, 41A, Ajc Bose Road, Suite No.613, 6Th Floor, Kolkata-700017. [Pan: Adhpg7981J] Vs. Ito, Ward-2(2), Durgapur.......…..........................................…..…..... Respondent Appearances By: Shri Vinod Jain, Ar, Appeared On 15.06.2023 & None Appeared On 03.11.2023 On Behalf Of The Appellant. Shri Sanjiv Kumar Paul, Addl. Cit-Dr, Appeared On 15.06.2023 & Shri B. K. Singh, Jcit – Sr. Dr, Appeared On 03.11.2023 On Behalf Of The Respondent. Date Of Concluding The Hearing : June 15, 2023 & November 03, 2023 Date Of Pronouncing The Order : November 10, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 26.11.2021 & 28.04.2022 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’) Respectively.

disallowance of Rs.9951/- u/s 80D of the Act. This issue is also restored to the file of the Assessing Officer to examine the relevant evidences that may be furnished by the assessee in support of his claim and if the claim of the assessee is found correct, then the Assessing Officer to allow the claim accordingly. Ground No.3 – Vide Ground