THE ADARSHA BHARATHI FARMERS SERVICE CO-OPERATIVE SOCIETY LIMITED,KANEKAL vs. ACIT., CIRCLE-1, KURNOOL

PER MANJUNATHA G. :

The above three appeals are filed by a single assessee viz., Adarsha Bharathi Farmers Cooperative
Society Ltd., against the respective orders of the learned
CIT(A)-Natinoal Faceless Appeal Centre [in short “NFAC”],
New Delhi, relating to the assessment years 2020-2021 and 2022-2023. Since common issues are involved in all these

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ITA.No.176, 177 & 178/Hyd./2025

three appeals, these appeals were heard together and are being disposed of by this single consolidated order for the sake of convenience and brevity.
2. At the very outset, there is a delay of 03 days in filing the above three appeals before the Tribunal. Shri
Sashank
Dundu,
Advocate-Learned
Counsel for the Assessee has filed a petition for condonation of delay of 03
days in filing the appeal before the Tribunal, contending, inter alia, that, due to technical glitch on common portal, the assessee could not generate Form 36 and as such, the appeal has been filed physically on 03.02.2025 with a delay of 03 days. He accordingly pleaded that the delay of 03 days in filing the appeal may please be condoned in the interest of justice. We are satisfied with the reasons explained by the Learned Counsel for the Assessee in filing the appeal before the Tribunal with 03 days delay and accordingly, we condone the delay of 03 days in filing the appeal before the Tribunal and proceed for adjudication of the appeal.

3
ITA.No.176, 177 & 178/Hyd./2025

First, we take-up ITA.No.176 & 177/Hyd./2025
for the assessment year 2020-2021. ITA.No.176 & 177/Hyd./2025 – A.Y. 2020-2021 :
3. Briefly stated facts of the case are that, the assessee is a Co-operative Society registered under the