IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 1253/KOL/2025 (Assessment Year: 2017-18)

Dilip Kumar Ghosh, DCIT, Circle 4(3), Kolkata P-162, CIT Road, Scheme-VIIM, 110, Shantipally, Kolkata-

Vs. Ultadanga, Kolkata-700054, 700107, West Bengal West Bengal (Appellant) (

Respondent)

PAN No. ADRPG5357Q CO No. 74/KOL/2025 (Arising in ITA no. 1253/KOL/2025 for A.Y. 2017-18)

Dilip Kumar Ghosh, DCIT, Circle 4(3), Kolkata P-162, CIT Road, Scheme-VIIM, 110, Shantipally, Kolkata-

Ultadanga, Kolkata-700054, Vs.

700107, West Bengal West Bengal (Appellant) (

Respondent)

PAN No. ADRPG5357Q Assessee by : Shri Siddharth Jhajharia, AR Revenue by : Shri Md. Gayasuddin Ansari, DR Date of hearing: 15.01.2026 Date of pronouncement: 20.01.2026

O R D E R

Per Rajesh Kumar, AM:

The appeal preferred by the Revenue and Cross Objection by assessee are against the order of the Commissioner of Income-tax (Appeals), Kolkata-27 (hereinafter referred to as the “Ld. CIT(A)”]

dated 27.02.2025 for the AY 2017-18.

2. At the outset, we observe from the appeal folder that there is a delay of 09 days in filing the appeal by the department in support of this