आयकर अपीलीय अधिकरण ' ' , कोलकाता बी पीठ कोलकाता म IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA , श्री जॉजज माथान न्याधयक सदस्य एवं , श्री राके श धमश्रा लखे ा सदस्य के सम Before SHRI GEORGE MATHAN, JUDICIAL MEMBER &

SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2390/KOL/2024 Assessment Year: 2009-10 ACIT, Central Circle-3(2), M/s. Anubandh Financial Kolkata Vs. Services Private Limited (Appellant) (Respondent)

PAN: AACCA2417N C.O. No.: 5/KOL/2025 Assessment Year: 2009-10 M/s. Anubandh Financial ACIT, Central Circle-3(2), Services Private Limited Vs. Kolkata (Appellant) (Respondent)

PAN: AACCA2417N Appearances:

Department represented by : Kapil Mandal, Addl. CIT (DR).

Assessee represented by : Anil Kochar, Adv.

Date of concluding the hearing : 17-June-2025 Date of pronouncing the order : 11-August-2025

ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

The appeal filed by the Revenue and the Cross Objections filed by the assessee are against the order of the Commissioner of Income Tax M/s. Anubandh Financial Services Private Limited.

(Appeals)-21, Kolkata [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the