IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER (Assessment Year-2018-19)

O R D E R

PER: BENCH

1. This is an appeal filed by the assessee against the order of the ld. CIT(A), Patna-3, Patna in Appeal No. CIT(A), Patna-3/10513/2017-18 dated

24/12/2024 for the A.Y. 2018-19.

2. Shri S.K. Bathwal, ld. A.R. is represented on behalf of the assessee and Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue.

3. The ld. CIT-DR has sought adjournment on the ground that he is the CIT(A)

who has passed the impugned order which is in appeal before the Tribunal.

4. It was submitted by the ld. AR that in ground No.9 of the appeal before the ld. CIT(A), the assessee has categorically raised a ground that in the event that the addition is being confirmed in regard to the non-deduction of TDS then the assessee should be granted the benefit of the expenditure in the year in which the deduction of TDS i