IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH –

VIRTUAL BENCH AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member I.T.A Nos. 193 to 198/RAN/2025 Assessment Years-: 2010-11 to 2012-13 & 2014-15 to 2016-17 DCIT, CC-1, Ranchi…………………………,……………….…...Appellant

1^st Floor, Sarnam Complex, Dibdih, Harmu Bypass Road, Ranchi Jharkhand-843002 vs.

Rungta Projects Limited………..……….………………..……….Respondent

301, Mangalam Building, 24, Hemanta Basu Sarani, Kolkata West Bengal-700001 [PAN No. AABCR4632B]

Appearances by:

Shri Devesh Poddar, AR, appeared on behalf of the Appellant. Nisha Oraon, CIT DR, appeared on behalf of the Respondent.

Date of concluding the hearing : March 10, 2026 Date of pronouncing the order : March 12, 2026

ORDER

Per Sonjoy Sarma, Judicial Member:

The present appeals filed by the Revenue is directed against the orders dated 21.03.2025, 24.03.2025 & 28.03.2025 of the Commissioner of Income Tax (Appeals), Kolkata (hereinafter referred to as “the ld. CIT(A)”), passed under u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2. These appeals filed by the Revenue bearing ITA No(s). 193 to 198 relate to the assessment