ITAT Kolkata Allows Appeal Withdrawal, Permits Fresh Filing if Sec. 119(2)(b) Petition Fails

Pandaveswar Colliery Employees Cooperative Credit Society Ltd Vs ITO (ITAT Kolkata) ITAT Kolkata lets a cooperative society withdraw its appeal for AY 2018-19, preserving the right to refile if its Sec. 119(2)(b) petition for claiming 80P deductions is rejected. The Income Tax Appellate Tribunal (ITAT) Kolkata dismissed an appeal filed by Pandaveswar Colliery Employees Cooperative Credit Society Ltd. The cooperative society challenged an order from the National Faceless Appeal Centre (NFAC) for the assessment year 2018-19. The case originated when the society failed to file its r...