GOBINDAPUR PANCHPOTA SAMABAY KRISHI UNNAYAN SAMITY LIMITED,NADIA vs. I.T.O., WARD-41(2), KOLKATA
Before: SHRI DUVVURU RL REDDY(KZ) Assessment Year : 2017-18
The present appeal is directed at the instance of assessee against the order of ld. Addl/JCIT(A)-Patna dated 9.10.2024 in Appeal No.CIT(A),
Kolkata-12/10081/2019-20 passed for Assessment Year 2017-18
2. The appeal is time barred by10 days. The assessee has filed condonation petition stating the reasons for condoning the delay. Upon consideration of the petition, I am satisfied that the assessee was prevented
Assessment Year : 2017-18
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by reasonable cause for presenting the appeal in time. Hence, I condone the delay and admit the appeal for adjudication.
3. Briefly stated, the facts are the assessee is a Co-Op Society engaged in the business of a primary agricultural credit society or a Primary Co-
Operative agricultural and rural development bank in accordance with the objects and by laws of the Co-Operative society and as approved by the