IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM (Assessment Year: 2018-19)

Somnath Gupta ACIT, C.C 2(1), C/o S.N. Ghosh & Associates, Aaykar Bhawan Poorva, Advocates 2, Garstin Place, 110, Shanti Pally, 5^th Floor, 2^nd Floor, Suite No.203, Off hare Vs. Eastern metropolitian By pass, Street, Kolkata-700001, Kolkata-700107, West Bengal West Bengal (Appellant) (

Respondent)

PAN No. ADWPG8240K Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 02.09.2025 Date of pronouncement: 10.09.2025

O R D E R

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals) (hereinafter referred to as the “Ld. CIT(A)”] dated 26/03/2025 for the AY 2018-19.

02. The issue raised in ground no.1 is against the order of the ld. CIT (A) upholding the assessment order u/s 144 of the Income-tax Act, 1961 (the Act), de hors any valid notice u/s 143(2) of the Act and therefore, the assessment framed dated 26.04.2021 is void ab initio, ultra virus and ex-facio, null and void. Besides the assessee challenged the assessment framed based on notic