IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.313/M/2025 Assessment Year: 2022-23 Mr. Aditya Ramniwas Dhoot, Deputy Commissioner of Flat No.2, 2^nd Floor, Income Tax 14(1)(1), Shantiniketan, Aayakar Bhavan, Netaji Subhash Road, Vs. Churchgate, Marine Drive, Mumbai Mumbai Maharashtra - 400020 Maharashtra – 400 002 PAN: AACPD0896R (Appellant) (Respondent)

Present for:

Assessee by : Shri Rakesh Milwani, Ld. A.R.

Revenue by : Shri Umesh Chandra Sinha, Ld. Sr. D.R.

Date of Hearing : 27 . 02 .2025 Date of Pronouncement : 25 . 03 .2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 19.11.2024, impugned herein, passed by the Ld. Addl/Joint Commissioner of Income Tax (Appeals) (in short “Ld. Addl./Joint Commissioner”) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2012-23.

2. In the instant case, the Assessee had declared its total income of Rs.70,36,750/- by filing his return of income on dated 30.07.2022 for the assessment year under consideration, claiming TDS of Rs.