KLOECKNER DESMA MACHINERY PVT LTD AHMEDABAD vs DY. CIT CIRCLE 2(1)(2) AHMEDABAD AHMEDABAD

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2026 Supreme(Online)(ITAT) 1887

INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
KLOECKNER DESMA MACHINERY PVT LTD AHMEDABAD – Appellant
Versus
DY. CIT CIRCLE 2(1)(2) AHMEDABAD AHMEDABAD – Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 578/Ahd/2025 ( / Assessment Year : 2017-18)

िनधा(cid:91)रण वष(cid:91)

Shri Vivek Chavda, AR अपीलाथ(cid:568) ओर से /Appellant by : Shri Prathvi Raj Meena, CIT.DR (cid:292)×यथ(cid:568) क(cid:551) ओर से/Respondent by :

Date of Hearing 08/10/2025 Date of Pronouncement 05/01/2026 (आदेश)/ORDER PER ANNAPURNA GUPTA, AM:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT (A)-6, Kolkata (hereinafter referred to as “CIT(A)”), dated 08.01.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2017-18.

2. The grounds of appeal raised by the assessee are as under:

“1.1 The order passed u/s 250 dated 08.01.2025 for A.Y. 2017-18 by the CIT(A), Ahmedabad-2, upholding the disallowance of

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2026 Supreme(Online)(ITAT) 1887

INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)KLOECKNER DESMA MACHINERY PVT LTD AHMEDABAD – AppellantVersusDY. CIT CIRCLE 2(1)(2) AHMEDABAD AHMEDABAD – Respondent

INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
KLOECKNER DESMA MACHINERY PVT LTD AHMEDABAD – Appellant
Versus
DY. CIT CIRCLE 2(1)(2) AHMEDABAD AHMEDABAD – Respondent