UNICORN DEALTRADE PVT. LTD.,KOLKATA vs CENTRALIZED PROCESSING CENTRE (CPC), , BENGALURU

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

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

order

: January 21st, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-3, Ahmedabad [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 AY 2013-14 dated 23.08.2024, which has been passed against the intimation order u/s 143(1) of the Act, dated 26.09.2014.

The assessee has raised the following grounds of appeal:

UNICORN DEALTRADE PVT. LTD.,KOLKATA vs. CENTRALIZED PROCESSING CENTRE (CPC), , BENGALURU