HOOGHLY DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,CHINSURAH vs. ACIT, CIRCLE 23(1), HOOGHLY

ITA 1331/KOL/2026Status: DisposedITAT Kolkata03 August 2026AY 2018-20196 pages

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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH AT KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

These two appeals filed by the assessee are against the separate orders of the Commissioner of Income Tax (Appeals), NFAC [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AYs 2017-18 & 2018-19 dated 05.01.2023 & 17.01.2023 respectively. Since the issues in both the appeals are related, they were heard together and are being decided vide this common order for the sake of convenience and brevity.

1.

1 The Registry has informed that both the appeals are barred by limitation by 1106 days. The assessee has filed a petition for condonati

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