GRD FINANCE PVT LTD ,KOLKATA vs. INCOME TAX OFFICER, WARD 1(1), RANCHI, INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDING

Assessee represented by Shri Sunil Surana, A.R. Department represented by Shri R.C. Marndi, Sr. DR Date of hearing 07/01/2026 Date of pronouncement 07/01/2026 O R D E R PER: BENCH 1. These are the appeals filed by the assessees against the separate orders of the ld. CIT(A), NFAC, Delhi all dated 08/10/2024 for the A.Y. 2011-12 to 2013-14 and 2017-18 respectively. As all the issues in all these appeals relate to the common issues, therefore, they are being disposed off by this common order.

by the assessee, the assessee has challenged the reopening and the reassessment and has raised technical grounds. It is noticed that these grounds were not before the ld. CIT(A). As these issues were not before the ld. CIT(A) so as to get the findings of the ld. CIT(A) on to 478/Ran/2024 GRD Finance Ltd. Vs ITO these grounds. Therefore, the issues in all these appeals are restored to the file of ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard.

4. In the result, all these appeals of the assessees are partly allowed for statistical purposes. Order pronounced in open court on 07th January, 2026.