IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER (Assessment Year 2017-2018)

Om Prakash Jaiswal, Shop No. GE-40/40A, Janata Market, Gole Bazar, Kharagpur, Paschim Medinipur - 721301 [PAN: ACOPJ2433Q] ……..…...…………….... Appellant vs.

ITO, Ward 39(2), Midnapur, Income Tax Office, Midnapur, Beside CMOH Office, Midnapore - 732101 ................................ Respondent Appearances by:

Assessee represented by : Soumitra Chaudhury, AR Parnabesh Sarkar, Adv.

Department represented by : Shankar Naskar, Sr. DR Date of concluding the hearing : 09.09.2025 Date of pronouncing the order : 12.09.2025

O R D E R

This appeal arises from order dated 05.03.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Additional/Joint Commissioner of Income Tax (Appeals), Kochi [hereafter “the Ld. CIT(A)].

2. The assessee has raised following grounds of appeal:

“1. For that on the facts of the case, the Ld. CIT(A) has passed the Order on 05.03.2025 which is completely arbitrary, unjustified and illegal.

2. For that on the facts of the case, the Assessing Officer issuing the notice u/s. 143(2) of the 1.T. Act, 1961 on 09.08.2018 did not have