In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 818/Kol/2024 Assessment Year: 2017-2018 Boogie Woogie Computer Center,…..…...……Appellant Boogie Woogie Main Road, Mihijam, P.O. Mihijam, Jharkhand, Pin Code 815354 [Pan:Aapfb0339J] -Vs.- Income Tax Officer,……………………………....Respondent Ward-1(2), Asansol, Income Tax Office, Parmar Building, 54, G.T. Road, Asansol-713305, West Bengal Appearances By: Shri Ananda Sen, Advocate & Shri Sabyasachi Mondal, Advocate, Appeared On Behalf Of The Assessee N O N E, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 20, 2025 Date Of Pronouncing The Order: March 18, 2025 O R D E R

E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 18th February, 2024 passed for Assessment Year 2017-18. 1 Boogie Woogie Computer Centre 2. Brief facts of the case are that the assessee is a firm, which did not furnish