IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER No.2168/KOL/2025 आयकर अपील सं/ITA ( निर्धारण वर् ा / Assessment Year : 2017-2018)

The Orissa Minerals Development Company Ltd., Plot No.271, Bidyut Marg, Shastri Nagar, Unit-IV, Bhubaneswar-751001	Vs	ACIT, Circle-5(1), Kolkata
PAN No. :AABCT 8879 J

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( अपीलधर्थी /Appellant) ( प्रत्यर्थी / Respondent)

: Shri S.Bhattacharya, CA निर्धाररती की ओर से /Assessee by

: Shri Praveen Kishore, CIT-DR रधजस्व की ओर से /Revenue by

: 28/01/2026 सुनवाई की तारीख / Date of Hearing

: 28/01/2026 घोषणा की तारीख/Date of Pronouncement

आदेश / O R D E R Per Rajesh Kumar, AM This is an appeal filed by the assessee against the order dated

29.08.2025, passed by the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018.

2. It was submitted by the Ld.AR that two additions are challenged in this appeal. The first one is in respect of an amount of Rs.250.59 lakhs being a provision made in the financial year 2016-17 relevant to the assessment year 2017-18 in respect of amount to due to be paid to M/s Ba

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