IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.579 to 583/KOL/2025 (Assessment Years: 2013-14, 2015-16 to 2018-19)

ITO(TDS), Ward 1(2)

Chhaya Prakashani Ltd. Kolkata, 1, Bidhan Sarani, college Street, 10B, Middleton Street, Vs.

Kolkata-700073, West Bengal 8^th floor, Kolkata-700071 West Bengal (Appellant) (

Respondent)

PAN No. AACCC9925B Assessee by : Shri S.K. Kamalauddin, AR Revenue by : Shri Pankaj Pandey, DR Date of hearing: 14.10.2025 Date of pronouncement: 04.11.2025

O R D E R

Per Rajesh Kumar, AM:

These are the appeals preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)(hereinafter referred to as the “Ld. CIT(A)”]even dated 31.01.2025 for the AY

2013-14., 2015-16 to 2018-19.

02. The issue involved in all the appeals is similar, therefore, these are clubbed together and disposed of by this consolidate order for the sake of brevity and convenience. First of all, we will take ITA No. 579/KOL/2025, as lead case and facts are discussed in the following paras.

03. The only issue raised by the assessee in the ground of appeal is against the order of ld. CIT (A) confirming the act