Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1276/Kol/2025 Assessment Year: 2019-2020 Rajpal Gupta,…………………………………..……Appellant 103/25, Foreshore Road, Shibpur, Howrah-711102, West Bengal [Pan:Adtpg4725E] -Vs.- Income Tax Officer,……………………………..Respondent Ward-47(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: Shri Avijit Ghosal, Advocate, Appeared On Behalf Of The Assessee Shri Mrinmay Basak, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 14, 2025 Date Of Pronouncing The Order: October 30, 2025 O R D E R

194 days. Hence the delay is condoned. 4. Facts in brief are that the assessee is an individual, who filed his return of income for the AY 2019-20 declaring taxable income at Rs.6,32,140/-. On the basis of inputs received from CGST authority, the Directorate of Income Tax (Inv.), Kolkata conducted an inquiry and it is found that