IN THE INCOME TAX APPELLATE TRIBUNAL “A(SMC)” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM (Assessment Year:2017-18)

Shri Abhinaw Singh ITO Ward-47(6), Kolkata

70, Salkia School Road Salkia 3, Govt.Place (West), Vs.

Bandhaghat, Howrah-711106 Kolkata-700001 (Appellant) (Respondent)

PAN No. AZSPS7092K Assessee by : Shri Abhishek Bansal, AR Revenue by : Shri Archana Gupta, DR Date of hearing: 27.03.2025 Date of pronouncement : 01.04.2025 O R D E R This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 05.02.2024 for the AY 2017-18.

02. At the time of hearing the assessee raised legal issue challenging the assessment framed u/s 143(3) of the Act dated 23.11.2019, which was based upon the notice issued u/s 143(2) dated 10.08.2018, which was not in the prescribed format as prescribed by the CBDT in CBDT instruction no. F. No. 225/157/2017/ITA-II Dated 23-06-2017. We find that the issue goes to the root of the assessment and is a purely legal issue and assessee is within its right to raise the issue in the appellate proceedings. Accordingly, the issue is admitted for adjudication by followin