KUSH TRADING & COMMERCE PRIVATE LIMITED,RAIPUR vs. ITO, WARD 4(4), KOLKATA,, KOLKATA

ITA 2098/KOL/2026Status: DisposedITAT Kolkata01 September 2026AY 2013-20144 pages

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

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Sunil Surana, AR
For Respondent: Shri Ambrish Mishra, Sr. DR
Hearing: 17.08.2026Pronounced: 01.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against order dated 28.04.2026by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi(hereinafter referred to as the “ld. CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year (A.Y.) 2013-14. 2. At the time of hearing, the learned Authorized Representative (ld. AR) pressed Ground No.1 which is against the order of ld. CIT(A) setting aside the appeal of the assessee since the AO did not provide complete information and ITA No.2098/Kol/2026/A.Y. 2013-14 Kush

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