KARTICK SHAW,KOLKATA vs. ITO, WD. 2(3), KOLKATA

ITA 7/KOL/2024Status: DisposedITAT Kolkata03 September 2026AY 2017-1813 pages

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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Somnath Ghosh, Advocate
For Respondent: Shri Pradeep Dung Dung, Sr. DR
Hearing: 16.07.2026Pronounced: 03.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the assessee is against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi(hereinafter referred to as the “ld.CIT(A)”], dated 01.12.2023 for Assessment Year (AY) 2017-18. 2. At the time of hearing, the learned Authorized Representative (ld. AR) of the assessee press Ground No.1, which is extracted below:

“1. FOR THAT the Ld. Commissioner of Income Tax (Appeals)-NFAC failed to appreciate that none of the conditions precedent existed for and/or were fulfilled by the Ld. Income Tax Officer, 2(3), Burdw

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