AMIT AGARWAL HUF,KOLKATA vs. I.T.O., WARD - 28(4),, KOLKATA

ITA 1961/KOL/2025Status: DisposedITAT Kolkata18 December 2025AY 2015-2016Bench: SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\n\nITA No. 1961/KOL/2025\n(Assessment Year: 2015-16)\n\nAmit Agarwal HUF\n49A, Tollygunge Circular Road,\nNew Alipore, Kolkata-700053\nWest Bengal\n(Appellant)\n\nVs.\n\nITO Ward 28(4)\nCentral Revenue Building,\n169, A.J.C. Bose Road,\nKolkata-700014, West Bengal\n(Respondent)\n\nPAN No. AAJHA0538C\n\nAssessee by\nRevenue by\n\nShri Miraj D. Shah, AR\nShri Ruchika Sharma, DR\n\nDate of hearing: 04.12.2025\nDate of pronouncement: 18.2 pages

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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM

For Appellant: Shri Miraj D. Shah, AR

For Respondent: Shri Ruchika Sharma, DR

Hearing: 04.12.2025Pronounced: 18.12.2025

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.

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