2022 (9) TMI 334

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.... , Ld. DR ORDER Per Manish Borad , AM This appeal of the assessee for the assessment year 2013-14 is directed against the order dt. 25-02-2019 passed by the Ld. Commissioner of Income-tax, Appeals [in short, hereafter referred to as 'the Ld. CIT(A), Kolkata-4, Kolkata, which is arising from the assessment order dt. 04-03-2016 passed by the DCIT, Circle-10(1), Kolkata framed u/s. 143(3....

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....(iii)(f) of Income Tax Act, 1961. So Relief claimed Rs. 1,93,407/- 3) That the addition of Rs. 37,776/- on account of Donation & subscription for the whole year is against the principle of natural justice as the said expenses have been incurred for the whole year including for Vishwakarma Puja at factory cum godown & different sites at which the client is working. A Copy....

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....n disallowances totalling to Rs. 6,23,312/- and assessed the income at Rs. 95,11,759/-. 5. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A), but partly succeeded. 6. Now, the assessee is in appeal before this Tribunal. 7. The Ld. Departmental Representative (in short, the Ld. DR) vehemently argued supporting the orders of the lower authorities and also stated that the iss....

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.... 194A(iii)(f) of the Act. Since the assessee is neither present before us in the hearing nor placed any material to support/substantiate this claim through written submissions, we are of the view that this issue needs to be verified by the Ld. AO, before whom the assessee will file necessary details/evidences in support of this ground/claim. In addition to this, the assessee can also provide proof....