Bench: Shri Sonjoy Sarma, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Year: 2016-17 Simplex Krita Jv Ito, Ward-33(1), Kolkata Simplex House, 27, Shakespeare Vs Sarani, Kolkata-700017. Pan: Aalas 5699 F (Appellant) (Respondent) Present For: Appellant By : Shri S.K. Tulsiyan, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit, Dr Date Of Hearing : 08.05.2023 Date Of Pronouncement : 30.05.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal In Ita No. 181/Kol/2023 For A.Y. 2016-17 Is Preferred By The Assessee Against The Order Of The Commissioner Of Income Tax, National Faceless Appeal Centre, Delhi (Nfac) [Ld. Cit In Short], Dated 25.01.2023. The Assessee Has Raised The Following Grounds Of Appeal:

House, 27, Shakespeare vs Sarani, Kolkata-700017. PAN: AALAS 5699 F (Appellant) (Respondent) Present for: Appellant by : Shri S.K. Tulsiyan, Advocate Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 08.05.2023 Date of Pronouncement : 30.05.2023 O R D E R PER SONJOY SARMA, JM: This appeal in ITA No. 181/Kol/2023 for A.Y. 2016-17 is preferred