I N THE I NCOME TAX APPELLATE TRI BUNAL “DB” BENCH, COCHI N SHRI I NTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDI CI AL MEMBER I TA No.575/ COCH/ 2025 (Assessment Year:2015-2016)

Al Zarafa Travel & Manpower Consultants (P) Ltd.

Elias George & Co, Chartered Accountants, Hig Avenue, Gandhi Nagar, Kerala- 682020 [PAN: AAFCA4935N] …………. Appellant Vs Assistant Commissioner of I ncome Tax, Corporate Circle – 2(1), Kochi CR Building, IS Press Road, Kochi- 682018 …………. Respondent Appearance For the Appellant/Assessee : Shri Thomson Thomas For the Respondent/Department : Shri Sanjit Kumar Das Date Conclusion of hearing : 21.08.2025 Pronouncement of order : 22.09.2025

O R D E R

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Per Rahul Chaudhary, Judicial Member:

1. The present appeal preferred by the Assessee is directed against the order, dated 06/08/2025, passed by Commissioner of Income Tax, Appeal– Kochi- 3 [hereinafter referred to as ‘the CI T(A)] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had dismissed the appeal against the Assessment Order, dated 05/03/2024, passed under Section 144 read with Section 153C r.w.s. 254 of the Act for the Assessment Year 2015-