आयकर अपील(cid:547)य अ(cid:876)धकरण, कोलकाता पीठ, कोलकाता

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Pradip Kumar Choubey, Judicial Member and Shri Sanjay Awasthi, Accountant Member Assessment Year: 2015-16 M. A Financial Services Pvt. Ltd.……………………….……….……….……Appellant

2, Lal Bazaar Street, 1^st Floor, Kol-700001..

[PAN: AACCM0481E]

vs.

ITO, Ward-4(1), Kolkata…….…………………………….....……...…..…..Respondent Appearances by:

Shri Manoj Kataruka, AR, appeared on behalf of the appellant.

Shri Praveen Kishore, CIT-DR, appeared on behalf of the Respondent.

Date of concluding the hearing : October 09, 2025 Date of pronouncing the order : October 17, 2025 ORDER Per Pradip Kumar Choubey, Judicial Member:

This appeal filed by the assessee is directed against the order dated

16.05.2025 of the National Faceless Appeal Centre [‘CIT(A)’] passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2015–16.

2. Brief facts of the case of the assessee are that the assessee filed its return of income for the A.Y 2015-16 u/s 139 of the Act on 20.07.2015 declaring total income of Rs.9,647/-. The said return was processed u/s 143(1) of the Act.