आयकर अपील(cid:547)य अ(cid:876)धकरण, कोलकाता पीठ, कोलकाता

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2012-13 Reachasia……………………..……………..............................……….……Appellant

109/28, Hazra Road, Kol- 700026.

[PAN: AAGRF2430K]

vs.

DCIT/ACIT, Circle-29, Kolkata…………………………...……...…..…..Respondent Appearances by:

Shri Manish Tiwari, FCA, appeared on behalf of the appellant.

Shri S. B. Chakraborthy, Sr. DR, appeared on behalf of the Respondent.

Date of concluding the hearing : September 01, 2025 Date of pronouncing the order : September 03, 2025 ORDER Per Rajesh Kumar, Accountant Member:

The present appeal has been preferred by the assessee against the order dated 12.02.2025 of the National Faceless Appeal Centre [hereinafter referred to as the “ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”].

2. In Ground No.2(b), the assessee has challenged the order of the ld. CIT(A) confirming the assessment order passed by the Assessing Officer based on the notice issued u/s 148 after a period of four years without satisfaction of the condit