IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1533/KOL/2025 (निर्धारण वर् ा /Assessment Year : 2024-2025)

Ajay Kumar Goel Vs D CIT, Circle-52(1), Kolkata Sobha Magnolia, Flat No.C182, Bannerghatta Main Road, Bengaluru-560029 PAN No. :AEAPG 8383 C ..

(अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent)

/Assessee by : Shri S.K.Tulsiyan, Advocate निर्धाररती की ओर से

& Abha Agarwal, FCA /Revenue by : Shri Sandeep Lakra, Sr. DR रधजस्व की ओर से : 24/11/2025 Date of Hearing सुनवाई की तारीख /

: 24/11/2025 Date of Pronouncement घोषणा की तारीख/

O R D E R

आदेश /

Per Bench :

This is an appeal filed by the assessee against the order passed by the ld.Addl/JCIT(A), Gwalior, dated 02.06.2025 for the assessment year

2024-2025.

2. It was submitted by the ld. AR that the assessee is an employee of M/s Think & Learn Private Limited. It was the submission that the assessee had been receiving salary from the said concern. The said concern had deducted TDS from his salary to an extent of Rs.14,881,489/-. It was the submission that the said concern admittedly had not deposited the TDS to the account of the Central Gov