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    <description>The Tribunal allowed the appeals for statistical purposes, directing the CIT(A) to decide on merits after granting the assessee a hearing opportunity. The delay in filing appeals was condoned due to the cooperative nature of the assessee society and reasons provided, emphasizing justice and fair play. The decision was pronounced on 22.1.2015.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, directing the CIT(A) to decide on merits after granting the assessee a hearing opportunity. The delay in filing appeals was condoned due to the cooperative nature of the assessee society and reasons provided, emphasizing justice and fair play. The decision was pronounced on 22.1.2015.</description>
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