THE BASIALA COOPERATIVE AGRICULTURE SERVICE SOCIETY LIMITED,HOSHIARPUR vs. ITO, WARD-1, HOSHIARPUR, HOSHIARPUR

ITA 897/ASR/2025Status: DisposedITAT Amritsar30 July 2026AY 2019-203 pages

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

Hearing: 28.07.2026Pronounced: 30.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 09.10.2025 passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated for Assessment Year 2019-20. 2. At the time of hearing, ld. AR of the assessee submitted that the ld. CIT (A) dismissed the appeal in limine only on the ground of delay in filing the appeal. Accordingly, he pleaded that the matter may be restored back to the Ld. Commissioner of Income Tax (Appeals) (ld. ‘CIT(A)’ in short.)

2 897/Asr/2025

3.

On the other hand, ld. D

The order continues below.

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