HIJALBERIA CHATRADARI S.K.U.S. LTD.,,EAST MIDNAPORE vs. ITO, WARD 27(3), HALDIA, , MIDNAPUR
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA
BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT
Hijalberia Chatradari S.K.U.S.
Limited,
Hijalberia, Tamluk, East
Midnapore-721649
Vs ITO, Ward-27(3), Kolkata
PAN No. :AABAH 5480 K
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : Shri S.K.Tulsian, Advocate with Ms. Puja Somani, CA
रधजस्व की ओर से /Revenue by : Shri Somnath Das Biswas, Sr. DR
सुनवाई की तारीख / Date of Hearing
:
20/05/2025
घोषणा की तारीख/Date of Pronouncement
:
24/06/2025
आदेश / O R D 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 24.01.2025 passed for Assessment
Year 2021-2022. 2. Ld. AR before us submitted that the assessee is a primary agricultural credit co-operative society established under the West Bengal
Co-operative Societies. Act, operating in rural areas and managed by the rules laid down under