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

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT &

DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 301/Kol/2024 Assessment Year: 2018-19

Ganpati Industrial Private Limited Nicco House, 2, Hare Street Dalhousie, 3rd Floor Kolkata - 700001 [PAN: AAACG9441Q]

V s

Deputy Commissioner of Income Tax, Central Circle - 4(2), Kolkata

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

/ /

Assessee by : Shri Ramesh Kumar Patodia, Advocate Revenue by : Shri Manas Mondal, Addl. CIT, Sr. D/R सुनवाई क(cid:7409) तारीख Date of Hearing : 30/04/2024 /

घोषणा क(cid:7409) तारीख Date of Pronouncement : 03/06/2024 /

आदेश O R D E R /

PER DR. MANISH BORAD, ACCOUNTANT MEMBER:

The instant appeal is directed at the instance of the assessee against the order of the learned Commissioner of Income Tax (Appeals), Kolkata - 27, [hereinafter the “ld. CIT(A)”] dt. 16/12/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year

2018-19.

2. The first issue raised is against the disallowance u/s 36(1)(va) r.w.s. 2(24)(x) of the Act at Rs.2,41,350/-. Since th

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