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

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2018-19 S D Developers………………..……..………………….……….……….……Appellant

55/29, East Sinthee Road, Dum Dum, Kol - 30..

[PAN: ABXFS6736R]

vs.

ITO, Ward-43(1), Kolkata.…………...…………………….....……...…..…..Respondent Appearances by:

Shri Soumitra Choudhury and Joydeep Chakraborty, Advocates, appeared on behalf of the appellant.

Shri S. B Chakraborthy, Sr. DR, appeared on behalf of the Respondent.

Date of concluding the hearing : December 01, 2025 Date of pronouncing the order : December 12, 2025 ORDER Per Pradip Kumar Choubey, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 25.08.2025 of the National Faceless Appeal Centre [hereinafter referred to as the “ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”].

2. Facts in brief are that the assessee company was engaged in the construction activities and filed return of income for AY 2018-19 on 29/09/2018 declaring total income of Rs. 28,69,880/-. The case of t