NIKKI LOGISTIC PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(1), KOLKATA

ITA 2234/KOL/2026Status: DisposedITAT Kolkata01 September 2026AY 2013-20144 pages

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

For Appellant: Shri Siddharth Agarwal, AR
For Respondent: Shri Jitendra Kantilal Surti, Sr. DR
Hearing: 18.08.2026Pronounced: 01.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against order dated 2.05.2026by 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.2, which is extracted below:

“That the learned Commissioner of Income Tax (Appeals) has erred in law in upholding the additions made by the Assessing Officer on issues other than the sub

The order continues below.

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