CICAGO COMMODITIES PVT. LTD.,,KOLKATA vs. ACIT, CIRCLE 1(1), , KOLKATA

ITA 994/KOL/2025Status: HeardITAT Kolkata01 September 2026AY 2018-20194 pages

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

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Abhishek Bansal, FCA
For Respondent: Ms Kasturi Chakraborty, Sr. DR
Hearing: 23.07.2026Pronounced: 01.09.2026

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 18.03.2025 for Assessment Year (AY) 2018-19. 2. The only issue raised by the assessee in the various grounds of appeal is against the order of ld. CIT(A) upholding the order of AO wherein the Assessing Officer (In short, ‘the AO’) has rejected the claim of the assessee u/s 80IA of the Income-tax Act, 1961 (In short, ‘the Act’) amounting to Rs.59,03,094/-.

ITA No.994/Kol/2025/A.Y.2018-19

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