आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad (cid:302)ी (cid:874)वजय पाल राव, उपाÚ य¢ एवं (cid:302)ी मधुसूदन साव(cid:875)डया, लेखा सदè य के सम¢ ।

Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.140/Hyd/2025 (िनधा१रण वष१/Assessment Year: 2016-17)

आदेश/ORDER Per Madhusudan Sawdia, A.M.:

This appeal is filed by Primary Agricultural Cooperative Credit Society Ltd Minarpally (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 05.11.2024 for the A.Y, 2016-17.

2. The assessee has raised the following grounds of appeal:

3. The assessee has also raised the following additional ground of appeal:

4. The Learned Authorized Representative (“Ld. AR”) has submitted that additional grounds so raised is admissible in view of judgment rendered by the Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT (1998) 229 ITR 383 (SC).

The Learned Departmental Representative (“Ld. DR”) did not raise any objection for admission of the ad