IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No.1894/KOL/2025 (Assessment Year: 2016-17)

Suresh Kumar Banthia DCIT, CC 4(3), Kolkata

147 Banthia House Mahatma Aaykar Bhawan Poorva, Gandhi Road, Burra Bazar

110 Shantipally, Kolkata-700107, Vs.

Calcutta, Kolkata-700007, West Bengal West Bengal (Appellant) (

Respondent)

PAN No. AEVPB2317L CO No. 75/KOL/2025 (Arising in ITA no. 1894/KOL/2025 for A.Y. 2016-17)

Suresh Kumar Banthia DCIT, CC 4(3), Kolkata

147 Banthia House Mahatma Aaykar Bhawan Poorva, Gandhi Road, Burra Bazar Vs. 110 Shantipally, Kolkata-700107, Calcutta, Kolkata-700007, West Bengal West Bengal (Appellant) (

Respondent)

Assessee by : Shri SM Surana, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 04.12.2025 Date of pronouncement: 13.01.2026

O R D E R

Per Rajesh Kumar, AM:

This is an appeal preferred by the Revenue and Cross Objection filed by the assessee against the order of the Commissioner of Income-tax (Appeals), Kolkata-27 (hereinafter referred to as the “Ld.

CIT(A)”] dated 31.03.2025 for the AY 2016-17.

2. At the outset, we observe from the appeal folder that there is a delay of 20 days in f