IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES “SMC”, KOLKATA BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER .

आयकर अपील सं / ITA No.1237/Kol/2024 Assessment Year: 2019-20 Sidharth Surana, V/s ITO, Ward-36(1), Room No. 20, 2^nd Floor, 11, Kolkata Clive Row, Kolkata-700001 West Bengal PAN :ALKPS4583K Appellant Respondent Assessee by : Shri Sunil Surana, A.R.

Revenue by : Shri Kapil Mondal, Addl. CIT Date of hearing : 25.11.2024 Date of pronouncement : 24 .01.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal pertaining to Assessment Year

2019-20 at the instance of assessee is directed against the order dated 25.03.2024 passed by Addl./JCIT(A)-4, Chennai u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) which in turn is arising out of Intimation Order dated 02.06.2020 passed u/s. 143(1) of the Act.

2. The sole grievance of the assessee is that the ld.CIT(A) erred in confirming the disallowance of Rs.16,11,675/- made by CPC in its intimation u/s.143(1)(a) of the Act invoking section 40A(3) of the Act.

3. Brief facts of the case are that the assessee is a dealer in Fruits and regular import Apple, Pear, Cashew etc. Income of Rs.11,13,040/- declared in the