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: 2014-15 Raghupati Mercantiles Pvt. Ltd.……………………….……….……….……Appellant Room No.4, C/o India Bearing House, 34, Strand Road, 1^st Floor, Opp. Armenian Ghat, Kol- 1..

[PAN: AACCR9479D]

vs.

ITO, Ward-49(1), Kolkata………………………………….....……...…..…..Respondent Appearances by:

Shri Sandeep Vijh, AR, appeared on behalf of the appellant.

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

Date of concluding the hearing : August 25, 2025 Date of pronouncing the order : September 11, 2025 ORDER Per Pradip Kumar Choubey, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 28.12.2024 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. The brief facts of the case of the assessee are that the assessee did not file return of income for the assessment year 2017-18. An information was received from DCIT, Circle-20(1), New