IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER &

SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s). 2572/KOL/2025 Assessment Year(s) 2011-12 Narayan Barter Private Limited ITO, Ward-6(1), Kolkata Vs.

(Appellant) (Respondent)

PAN: AACCN4535G Appearances:

Assessee represented by : None.

Department represented by : Bonnie Deb Barma, Addl. CIT, Sr. DR.

Date of concluding the hearing : 12-March-2026 Date of pronouncing the order : 20-March-2026

ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2011-12 dated 09.10.2025.

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

“1. For that the orders passed by the lower authorities are arbitrary, unjust and bad in law and on facts.

2. For that the reopening of assessment u/s 147 based on alleged issuance of notice u/s 148 dated 26.03.2018 is invalid and void ab initio, as no such notice was served upon the appellant within the