9911796707
TMI Blog2022 (9) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) of the Act. 2. When the case was called ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of Ledger (A/c Subscription & donation) was handed over to Ld. CIT(A)-4 which el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved, 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 issue raised in ground No. 2 was not pressed by the assessee before the Ld. CIT(A). 8. We have heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial 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 of alleged amount being offered to tax by the M/s. Kotak Prime Ltd. and if requisite certificate of the Char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and similar customary occasions for its employees find it proper to disallow only 10% of the alleged amount and delete the remaining disallowance. Accordingly, the addition of Rs. 3778/- is sustained and remaining disallowance of Rs. 33,998/- is deleted. Thus, ground No. 3 raised by the assessee is partly allowed. 12. In the result, the appeal of the assessee is partly allowed for statistical pur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
