IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1736/KOL/2025 (निर्धारण वर् ा /Assessment Year : 2018-2019)

Chhaya Prakashani Limited, Vs D CIT, Circle-11 (1), Kolkata

1, Bidhan Sarani, College Street, Kolkata-700073 PAN No. : AACCC 9925 B TAN No.: CALC 05853 B ..

(अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent)

/Assessee by : Shri S.K. Kamaluddin, FCA निर्धाररती की ओर से

/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. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated

26.06.2025 for the assessment year 2018-2019.

2. It was submitted by the ld. AR that the issue is against the addition made by the AO and confirmed by the ld.CIT(A) invoking the provisions of Section 40(a)(ia) of the Act on account of short deduction of TDS. It was the submission that in the course of survey, it was noticed that the assessee had deducted TDS @ 2% of the payment, whereas the Assessing Officer was