IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM (Assessment Year: 2014-15)

Sanathan Textiles Ltd.

SRV No.187/4/2, Near Suragi DCIT, Circle 10(2)

Bridge, Surangi, Silvassa, S.O. Aaykar Bhawan, P-7, Dadra & Nagar Haveli (UT), Vs. Chowringhee Square, Kolkata-

Silvassa, Dadra and Nagar 700069, West Bengal Haveli-396230, (Appellant) (

Respondent)

PAN No. AAJCS6021P Assessee by : Shri Anil Kochar, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 20.01.2026 Date of pronouncement: 15.04.2026

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 18.08.2025 for the AY 2014-15.

2. The assessee has raised following grounds of appeal:-

“1. For that the Orders passed by the lower authorities are arbitrary, erroneous, without proper reasons, invalid and bad-in-law, to the extent to which they are prejudicial to the interests of the appellant.

2. For that the Ld. CIT(A), NFAC erred in dismissing the appeal of the appellant without properly considering the factual matrix of the case of the app