In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 1382/Kol/2023 Assessment Year: 2011-2012 Sunita Garg,……………………….…..…………Appellant 36A, Sahitya Parishad Street, Kolkata-700006 [Pan:Adspg1683J] -Vs.- Income Tax Officer,…………………………....Respondent Ward-43(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri A.K. Tibrewal, Fca & Shri Saurabh Gupta, Fca, Appeared On Behalf Of The Assessee Shri P.N. Barnwal, Cit, D.R. & Smt. Ranu Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 28, 2025 Date Of Pronouncing The Order: February 26, 2025 O R D E R
section 68 of the Act and dismissed the appeal of the assessee. 4. On being aggrieved, the assessee preferred an appeal before the Tribunal. 5. We have heard both the sides. It was the submission of the ld. Counsel for the assessee that the assessee had made her submissions before the ld. Commissioner (Appeals), but the ld. CIT(Appeals