IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM (Assessment Year:2017-18)

DCIT, CC-4(4), Kolkata Mira Bibi DCIT, Central Circle-4(4), W/o Jakir Hossain, College Para Aaykar Bhawan Poorva Aurangabad, Jangipur, 5^th Floor, Room No.509, 110, Vs.

Murshidabad, PIN-742201, Shanti pally, Kolkata-700107, West Bengal West Bengal (Appellant) (

Respondent)

PAN No. ADOPB6894Q Assessee by : Shri Rajesh Kumar Mishra &

Ms. Anupam Kumar Dey, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 21.11.2025 Date of pronouncement: 20.01.2026

O R D E R

Per Rajesh Kumar, AM:

This is an appeal preferred by the Revenue against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 27.12.2024 for the AY 2017-18.

2. The only issue raised by the Revenue is against the order of ld. CIT (A)

deleting the addition of ₹1,21,00,000/- as made by the ld. AO u/s 68 of the Act in respect of cash gifts received from donors by treating the same as unexplained cash credit u/s 68 of the Act.

3. The facts in brief are that the case of the assessee was reopened u/s

148 of the Income-tax Act, 1961 ( hereinaf