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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 22.07.2025 for the AY 2015-16.
At the outset, the ld. Counsel for the assessee submitted that co- ordinate Bench in assessee’s own case in & others , for A.Y. 2016-16, has already restored the appeals to the file of the ld. AO for denovo adjudication. The ld. counsel prayed that this case may also be transferred to the AO for denovo adjudication accordingly.
2.1. The ld. DR did not object to the same and left the issue to the wisdom of the Bench.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 18.12.2025.