IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM (Assessment Year:2017-18)

Goutam Dey ITO Ward-50(1), South Habra, Barasat, Uttarapan Complex, North 24 paraganas, Vs. Manicktala Civic Centre, West Bengal-743263 Kolkata-700054, West Bengal (Appellant) (

Respondent)

PAN No. ADFPD9154L Assessee by : Shri Soumitra Choudhury, AR Revenue by : Shri Pankaj Pandey, DR Date of hearing: 09.09.2025 Date of pronouncement: 16.10.2025

O R D E R

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 16.02.2024 for the AY 2017-18.

02. At the time of hearing, the assessee raised additional ground which is extracted below:

1. For that on the facts of the case, the Assessing Officer issuing the notices u/s. 143(2) of the I.T. Act, 1961 on 24.09.2018 & 27.09.2018 did not have jurisdiction over the case of the assessee, as there was no mention of the type of scrutiny under which the case of the assessee has been selected, hence the notice is bad-in-law and the assessment order passed on the basis of such notice is baseless a