JAINCO TRANSMISSION LIMITED,KOLKATA vs. DCIT, CIRCLE 11(1),, KOLKATA

ITA 739/KOL/2026Status: HeardITAT Kolkata01 September 2026AY 2014-20156 pages

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

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Miraj D. Shah, Advocate
For Respondent: Shri Ambrish Mishra, Sr. DR
Hearing: 18.08.2026Pronounced: 01.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal is preferred by the assessee against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre(hereinafter referred to as the “ld.CIT(A)”],dated 17.12.2025 for Assessment Year (A.Y.) 2014-15. 2. The only issue raised in this appeal is that the ld. CIT(A) wrongly confirming the addition of Rs.83,00,000/- as made by the Assessing Officer (In short, ‘the AO’) on account of unsecured loan by taking the same as unexplained cash credit. The ld. CIT(A) also confirmed the addition of ITA No.739/Kol/2026/AY 2014-15 Rs.65,51,250/-, which was

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