IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER &

SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1166/KOL/2025 Assessment Year: 2011-12 A R Udyog ITO, Ward-46(3), Kolkata Vs.

(Appellant) (Respondent)

PAN: AALFA5924G Appearances:

Assessee represented by : Girdhar Dhelia, AR.

Department represented by : Ranu Biswas, Addl. CIT, Sr. DR.

Date of concluding the hearing : 30-July-2025 Date of pronouncing the order : 08-October-2025

ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Ld.

Addl/JCIT(A)-5, Mumbai [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2011-12 dated 07.03.2025, which has been passed against the assessment order u/s 144 r.w.s. 147 of the Act, dated

03.12.2018.

2. The assessee is in appeal before the Bench raising the following grounds of appeal:

“Ground-1: That the Ld. CIT(A) erred in law and in facts in considering the assessment order as valid and good in law, in as much as the facts and circumstances of the case, when he confirmed the actions of the Ld. AO the Ld. A.O. in addit