IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.934/KOL/2025 (Assessment Year: 2008-09)

Abhiruchi Marketing P. Ltd.

C/o. S.N. Ghosh & Associates, ITO, Ward 7(1)

Advocates, Aaykar Bhawan, P-7, 2, Garstin Place, 2^nd floor, Suite Vs. Chowringhee Square, Fifth Floor, No.203, Off Hare Street, Kolkata, Kolkata-700069, West Bengal West Bengal-700001 (Appellant) (

Respondent)

PAN No. AAGCA1408B Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri Manas Mondal, DR Date of hearing: 16.10.2025 Date of pronouncement: 31.12.2025

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 17.02.2025 for the AY 2008-09.

2. The only issue raised by the assessee in the ground of appeal is against the confirmation of addition of ₹4,28,70,000/- by the ld. CIT (A) as made by the ld. AO in respect of share capital/ share premium raised by the assessee during the year by treating the same as unexplained cash credit u/s 68 of the Act.

2.1. The facts in brief are that the assessee filed the return of income