SHREE KARMAL KOTADA JUTH SEVA SAHAKARI MANDALI LIMITED,RAJKOT vs. INCOME TAX OFFICE WARD 1(2)(1), RAJKOT
In the result, the appeal filed by the assessee is allowed
ITA 328/RJT/2024[2009-2010]Status: DisposedITAT Rajkot18 Mar 2025AY 2009-2010
Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./ Ita No.328/Rjt/2024 िनधा"रणवष" / Assessment Year: (2009-10) (Hybrid Hearing) Shree Karmal Kotadajuth Seva Vs. The Ito Ward-1(2)(1), Rajkot. Sahakarimandali Limited. Karmal Kotada, Rajkot.
For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav , Ld. Sr. (DR)
Section 142(1)Section 144Section 147Section 148Section 271B
section 271B of the Income tax
Act.”
3. When the matter was called for hearing, the learned Counsel for the assessee, at the outset submitted that the appeal has been filed by the assessee belatedly. The learned Counsel adverted our attention to the affidavit filed in this regard citing reasons for condonation of delay and urged for a benign view