IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH, KOLKATA SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2012-2013 Ekta Tantia, Vs. ITO, Ward – 3(4), Sadar Para, Purulia H.O, Asansol, Purulia-I, Purulia, 723101, Sahana Apartment, West Bengal Lower Chlidhanga G T [PAN: ABYPT0974D] Road (West), Asansol, West Bengal - 713304 APPELLANT RESPONDENT Assessee by : Sh. Siddharth Agarwal, AR Revenue by : Sh. Manas Mondal, Sr. DR Date of hearing : 11.03.2026 Date of Pronouncement : 24.04.2026

O R D E R

This is an appeal filed by the assessee against the orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)], dated 08.07.2022, DIN & order No. ITBA/NFAC/S/250/2022-

23/1043776574(1) on the following grounds of appeal:

“1. That in the facts and circumstances of the case, the order of the Learned Assessing Officer is arbitrary, excessive, perverse and bad in law. The Ld. CIT (A) has erred in confirming the action of A.O.

2. That in the facts and circumstances of the case, the notice u's 148 of the Income Tax Act does