THE TENALI PT EMPLOYEES MUTUALLY AIDED CO OP THRIFT CREDIT SOCIETY LTD,TENALI vs. INCOME TAX OFFICER, WARD-1, TENALI
In the result, appeal of the assessee is allowed for statistical purpose
ITA 361/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2019-20
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 361/Viz/2025 (A.Y. 2019-20) The Tenali P & T Employees V. Income Tax Officer - Ward – 1 Mutually Aided Co-Op Thrift & Income Tax Office Credit Society Limited Opp. Sai Baba Temple, Bose Road D.No. 22-5-60, Sarojini Naidu Street Tenali – 522201, Andhra Pradesh Tanali – 522201 Andhra Pradesh [Pan:Aacat9757E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
Section 143(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)
1) of the Act ought to have been filed on or before 31.05.2020. However, the appeal could be filed only on 09.09.2023. 2. As per the order dt. 10.01.2022 of the hon'ble Supreme Court in W.P. No.3/2020, the period -from 15.03.3020 to 29.05.2022 is to be excluded while calculating the limitation period for filing the appeal.
Therefore, technically
