VISWAS GRAMIN BIGAR SHETI COOP PATSANSTHA MARYADIT,PUNE vs. INCOME TAX OFFICER WARD 1, SATARA
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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI RAMA KANTA PANDA & Ms. ASTHA CHANDRA
PER ASTHA CHANDRA, J.M.:
These two appeals filed by the assessee are directed against the order(s) dated 08-10-2025 of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [“CIT(A)/NFAC”], u/s. 250 of the Income Tax Act, 1961 (the “Act”), pertaining to Assessment Year (“AY”) 2019-20. ITA No. 207/PUN/2026:
There is a delay of 80 days in filing of this appeal before the Tribunal, for which the assessee has filed an application seeking condonation of the said delay along with an affidavit, explaining therein the reasons for such delay. After hearing both the sides, we are of the view that the delay is attributable to the sufficient cause. We, therefore, in
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