2025 (2) TMI 1939

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....ssee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 09.08.2024 for Assessment Year (AY) 2018-19. 2. Brief facts of the case are that the appellant is a co-operative society registered under the Kerala State Co-operative Societies Act, 1969. It is a primary agricultural credit society. The original return of income for AY 2018-19 was filed on 28....

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....g aggrieved, the appellant is in appeal before us in the present appeal. 5. When the appeal was called nobody appeared on behalf of the assessee despite due service of notice of hearing. Therefore, we proceeded to dispose of the appeal after hearing the learned Sr. DR. 6. It is submitted that there is no delay in filing the return of income as the CBDT vide order passed u/s. 119(2) n F.N. 22....