IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER &

SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1875/KOL/2024 Assessment Year: 2020-21 M/s. Tega Industries Limited D.C.I.T., Circle -11(1), Vs. Kolkata (Appellant) (Respondent)

PAN: AABCT2074M Appearances:

Assessee represented by : Ketan Ved AR.

Department represented by : Subrata Aich, Sr. DR.

Date of concluding the hearing : 12-September-2025 Date of pronouncing the order : 11-December-2025

ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Assessing Officer (hereinafter referred to as Ld. 'AO') passed u/s 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2020-21 dated 24.07.2024, which has been passed as per the directions of the Dispute Resolution Panel-2, New Delhi u/s 144C(5) of the Act, dated 11.06.2024.

2. The assessee is in appeal raising the following grounds of appeal:

“1. Order bad in law and on facts

1.1. That the assessment order passed by the Ld. Assessing Officer ('Ld. AO') under Section 143(3) r.w.s. 144C(13) read with Section 1448 of the Act and read w