THE NEDUNCHALAI NAGAR CO-OPERATIVE HOUSE BUILDING SOCIETY LIMITED,SALEM vs. ADIT-CPC,BENGALURU, BENGALURU
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 608/CHNY/2023[2021-22]Status: DisposedITAT Chennai30 Aug 2023AY 2021-22
Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.608/Chny/2023 िनधा"रण वष"/Assessment Year: 2021-22 The Nedunchalai Nagar Co-Operative Vs. The Income Tax Officer, House Building Society Limited, Ward 1(1), 177/9, Bangalow Street, Mustaj Salem. Towers, Suramangalam Main Road, Thiruvagoundanur, Salem 636 005. [Pan:Aactt0358G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 18.07.2023 घोषणा की तारीख /Date Of Pronouncement : 30.08.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 15.03.2023 Relevant To The Assessment Year 2021-22. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2021-22 On 16.03.2022 Admitting Nil
For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 119(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 80P
119(2) of the Act dated 16.03.2022 to condone the delay in filing the return of income.
Neither the CPC nor the ld. CIT(A) considered the condonation petition filed by the assessee under section
