IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH AT KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER &

SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.: 2803, 2804, 2805 & 2806/KOL/2025 Assessment Years: 2018-19, 2022-23 & 2023-24 National Insurance Company DCIT, Circle-5(1), Kolkata Limited Vs.

(Appellant) (Respondent)

PAN: AAACN9967E Appearances:

Assessee represented by : S. Bhattacharya, CA.

Department represented by : Praveen Kishore, CIT (DR).

Date of concluding the hearing : 04-February-2026 Date of pronouncing the order : 12-February-2026

ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

These four appeals filed by the Assessee are against the separate orders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2018-19, 2022-23 & 2023-24 dated 25.09.2025. Since the issues are common or related, all the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity.

2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

I. ITA No.: 2803/KOL/2025:

“1) That the Ld. Commiss