SUBHOBRATO GHOSH,KOLKATA vs. I.T.O., WARD - 61(3),, KOLKATA

ITA 1849/KOL/2026Status: HeardITAT Kolkata01 September 2026AY 2025-20262 pages

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

Before: SHRI DUVVURU R. L. REDDY & SHRI RAJESH KUMAR

For Appellant: Shri Sanjay Bhattacharaya, FCA
For Respondent: Shri Praveen Das Chowdhury, Sr. DR
Hearing: 04.08.2026Pronounced: 01.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the assessee is against the order of the learned Addl./Joint Commissioner of Income Tax (Appeals),Kochi(hereinafter referred to as the “ld.CIT(A)”], dated21.04.2026 for the Assessment Year (AY) 2025-26. 2. The issue raised by the assessee is against the order of JCIT(A), Kochi confirming the order of Assessing Officer, Central Processing Centre (In short, ‘the AO, CPC’) wherein the addition of Rs.7,12,066/- was made.

3.

At the outset of hearing, we observe that assessee has challenged the order of ld. JCIT(A) confirming the order of AO, CPC wherein addition made

ITA No.1849/Kol/2026/AY 2

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