| आयकर अपीलीय अिधकरण (cid:7008)यायपीठ कोलकाता , |

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER &

DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 674/Kol/2023 Assessment Year: 2014-15

Chandravadan Desai SB Tower, 3rd Floor 37, Shakespeare Sarani Circus Avenue S.O. Kolkata - 700017 [PAN : AABDH5812Q]

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Income Tax Officer, Ward-7(2), Kolkata

अपीलाथ(cid:7278) (Appellant) (cid:7079)(cid:7004)य थ(cid:7278) (Respondent)

/ /

Assessee by : Shri Akkal Dudhewala, A.R.

Revenue by : Shri Abhijit Kundu, CIT, D/R सुनवाई क(cid:7409) तारीख Date of Hearing : 06/02/2024 /

घोषणा क(cid:7409) तारीख Date of Pronouncement: 17/04/2024 /

आदेश O R D E R /

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

This appeal at the instance of the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (in short ‘ld. First Appellate Authority’) dt. 09/05/2023 which is arising out of the assessment order u/s 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’), dt. 30/12/2016 relevant to Assessment Year 2014-15 framed by ACIT, Circle-32, Kolkata.

2. The assessee has raised the following grounds of appeal:- “1. For that o

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