आयकर अपीलीय अिधकरण, ‘बी’ (cid:17)ायपीठ, चे(cid:22)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय (cid:27)ी मनु कु मार िग(cid:30)र, (cid:17)ाियक सद! एवं

माननीय (cid:27)ी जगदीश, लेखा सद! के सम(

BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.62/Chny/2025 िनधा+रण वष+ /Assessment Year: 2020-21 Morattupalayam Primary The Income Tax Officer, Agricultural Co-Op Credit Society, Vs. Ward-1(2), No.1/142, Kavundampalayam, Tirupur Morattupalayam (Po), Uthukulli Taluk, Tirupur, Tamil Nadu-638752.

[PAN: AACAM0406D]

(अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

अपीलाथ. की ओर से/ Appellant by : Ms.A.Vijayalakshmi, C.A(Virtual) 01थ. की ओर से /Respondent by : Smt.Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 18.03.2025 घोषणा की तारीख /Date of Pronouncement : 25.03.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)

The captioned appeal filed by the assessee is directed against the Hydrabad [CIT(A)] dated 06.11.2024 for Assessment Year 2020-21.

2. The appellant is a Primary Agricultural Co-operative Credit Society, has filed belated appeal before the ld.CIT(A) against the order/in