IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.1838/KOL/2025 (Assessment Year: 2017-18)

ITO Ward 2(1) Rajroop Doshi Aaykar Bhawan Poorva, P-7

88A, Sarat Bose Road, Vs. Chowringhee Square, Kolkata-

Kolkata-700026, West Bengal

700069, West Bengal (Appellant) (

Respondent)

PAN No. ADIPD6441P Assessee by : Shri Sunil Surana, AR Revenue by : Shri Sandip Sarkar, DR Date of hearing: 09.12.2025 Date of pronouncement: 07.01.2026

O R D E R

Per Rajesh Kumar, AM:

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 29.07.2025 for the AY 2017-18.

2. The issue raised in ground no.1 is against the order of ld. CIT (A)

upholding the validity of assessment order when the same was passed by the ld. AO having no jurisdiction over the assessee.

2.1. The facts in brief are that the assessee filed the return of income which was revised on 27.03.2018, declaring total income at ₹47,89,100/-. The case of the assessee was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS) for examination of certain points namely,