GRAMIN SEWA SAHAKARI SAMITI MARYADIT, PACHEDA, ABHANPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR
ITA 114/RPR/2022[2013-14]Status: DisposedITAT Raipur16 Dec 2022AY 2013-14
Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.114/Rpr/2022 "नधा"रण वष" / Assessment Year : 2013-14 Gramin Sewa Sahakari Samiti Maryadit Village- Pacheda, Block-Abhanpur, Chhatisgarh-493 661 Pan : Aaaag9886H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 143(3)Section 250Section 251(2)Section 80P(1)(a)Section 80P(2)(c)Section 80P(2)(d)
delay involved in filing of the present appeal, therefore, I am of the considered view that the same having occasioned on account of bonafide reasons merits to be condoned.
3. As the assessee by raising the aforesaid additional grounds of appeal has sought adjudication of issues involving purely legal issues which would not require looking any further beyond the facts
