2022 (6) TMI 688

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Khanra, JCIT ORDER PER SONJOY SARMA, JM: The present appeal has been preferred by the assessee against the order dated 06.04.2021 of the National Faceless Appeal Centre [hereinafter referred to as 'CIT'] 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 Order of Ld. CIT....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e by Ld. A.O in original order. 4. That the addition of Rs. 8,95.771/- is liable to delete on the basis of order as passed by CIT(A)-12/Kolkata on 27.02.2019. 5. That the Appellant craves leave for the permission to add, delete or amend the grounds of appeal before or at the time of hearing of Appeal." 2. The assessee in the present case is a firm which is engaged in the busin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ggrieved by the action of Ld. CIT, National Faceless Appeal Centre, the assessee is in appeal before us. 4. We have heard both the parties and perused the material available on record. The assessee has raised total five grounds in this appeal. Ground no. 2 goes roots of the case and we take this issue first. The assessee challenging the issue about the addition of Rs. 8,95,771/- on account of '....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the assessee already advance payment was made under entry tax and such provision will be adjusted from the advance entry tax after disposal of writ petition. 6. On the other hand, the ld. DR relied on the order of Ld. CIT, National Faceless Appeal Centre. 7. We after going through the material available on record and submission made by the parties it reveals that the assessee had paid advanc....