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IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Duvvuru RL Reddy, Vice President and Shri Rajesh Kumar, Accountant Member Assessment Year: 2011-12 Dhanterash Tradewing Pvt. Ltd........................…...........................……….……Appellant No.101, Real Tech Park, Vashi, Navi Mumbai-400705.

[PAN: AADCD6307R]

vs.

ITO, Ward-10(1), Kolkata.............…..….…..….........……........……...…..…..Respondent Appearances by:

Shri Vimal Punmiya, AR, appeared on behalf of the appellant.

Shri Raja Sengupta, CIT-DR, appeared on behalf of the Respondent.

Date of concluding the hearing : August 07, 2025 Date of pronouncing the order : August 27 , 2025

ORDER

Per Rajesh Kumar, Accountant Member:

The present appeal is filed by the assessee for the assessment year

2011-12 against the order dated 22.11.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2. The assessee in this appeal has challenged the order of the ld. NFAC, Delhi upholding the order passed by the Assessing Officer u/s 144 r.w.s. 147 dated 19.11.2018 by ignoring the fact that the additi