M/S KAIPAN PANMASALA P LTD,BHOPAL vs. THE ITO 2(3) BHOPAL, BHOPAL

In the result, appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Kaipan Panmasala P. Ito -2(3) Ltd. Bhopal 10-A Sector-D Industrial Vs. Area Govindpura Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadck 3766 H Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2023 Date Of Pronouncement 08.05.2023

condoned delay of 59 days in filing the present appeal. The assesse has raised following grounds of appeal: 1.That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in deciding the appeal ex-parte without giving I proper opportunity of being heard to the appellant. 2.That on the facts

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

condone delay, admit appeal and proceed with hearing. 4. The assessee is a co-operative society engaged in business of providing credit facilities to its members. For AY 2020-21, the assessee filed return declaring total income of Rs. 40/-. In the return of income so filed, the assessee claimed deduction