HOPETOWN DEVELOPERS LLP,SILIGURI vs. ITO, WARD 1(2), SILIGURI,, SILIGURI

ITA 1815/KOL/2026Status: DisposedITAT Kolkata30 July 2026AY 2022-20233 pages

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Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri P.K. Himatsingka, AR
For Respondent: Shri Nicholas Murmu, Addl. CIT, Sr. DR
Hearing: 29.07.2026Pronounced: 30.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 30.03.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2022-23. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) r.w.s. 144B of the Act on 04.03.2024 by making certain additions. Aggrieved by the Assessment Order dated 04.03.2024, Assessee filed an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 30.03.2026, dismissed the Appeal of the Hopetown Developers LLP; A.Y: 2022-23 Assessee. As against the order of the Ld. CIT(A) dated 30.03.2026, As

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