आदेश/ORDER

Per Dr. A.L. Saini, AM:

The captioned appeal filed by the assessee, pertaining to assessment year 2009-10, is directed against the order passed by the Commissioner of Income Tax (Appeal)-25, Kolkata, in appeal no. 122/CIT(A)-25/Kol/2015-16, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144 of the Income Tax Act, 1961 (in short the “Act”) dated 31.03.2015.

2. The grounds of appeal raised by the assessee reads as follows:

1. That the learned Commissioner of Income Tax (Appeals) [here-in-after referred to as CIT(A)] has erred in law and facts in confirming the reopening of the assessment for the assessment year 2009-10.

2. That the learned CIT (A) has erred in holding that the claim of the assessee for exemption under the provisions of section 11 of the Act is not tenable and allowable under the provisions of the Act.

3. That the learned CIT (A) should have passed a speaking order in relation to the appellant's submission that the appeal filed on 23 April 2015 against the order dated 31 March 2015 passed under the provisions of section 144 of the Act should be merged with the Appeal No. ITA No.122/CIT(A)- 25/Kol./2015-16.

4. That the CIT (A) h