IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER No.2204/KOL/2025 आयकर अपील सं/ITA ( निर्धारण वर् ा / Assessment Year : 2021-2022)

Ankur Dealcom P. Limited, Vs ITO Ward-10(2), Kolkata C/o S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2^nd Floor, Suite No.203, Off Hare Street, Kolkata-700001 PAN No. :AAHCA 2447 F ..

( अपीलधर्थी /Appellant) ( प्रत्यर्थी / Respondent)

निर्धाररती की ओर स े

/Assessee by Shri Somnath Ghosh, AR रधजस्व की ओर स े

/Revenue by : None : 11/12/2025 सुनवाई की तारीख / Date of Hearing : 11/12/2025 घोषणा की

तारीख/Date of Pronouncement आदेश / O R D E R Per Bench :

This is an appeal filed by the assessee against the order of the ld.

CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 22.07.2025 for the assessment year 2021-22.

2. It was submitted by the Ld.AR that the impugned assessment order would not survive, insofar as in the order u/s.263 of the Act against the said assessment order, the coordinate bench of the Tribunal has categorically held that the notice u/s.143(2) of the Act, dated 20.06.2022 which is culminated in the assessment order dated 23.12.2022, which is