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TMI Blog2023 (11) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... ER PER BENCH: This is an appeal filed by the revenue against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 28.07.2023, passed in ITBA/NFAC/S/250/2022-23/1054708362(1) for the assessment year 2018-2019. 2. At the time of hearing, Shri Sudam Panigrahi, Accountant of the assessee-committee submitted an adjournment application, which was taken back by him. Subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y holding that the income of the assessee was exempt u/s. 10(26AAB) of the Act as the assessee is an agricultural produce market committee constituted under Orissa Agricultural Produce Market Act, 1956 for the purpose of regulating the marketing of agricultural produce. It was the submission that the order of the ld. CIT(A) is liable to be reversed and that of the AO be restored. 4. In reply, Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th supporting documents to the Jurisdictional AO on 24.11.2023 and this has been recognized in para 14 of the order of the ld. CIT(A). This finding also has not been dislodged by the revenue. As it is noticed that the ld. CIT(A) has considered all the facts and the said facts as such having been found by the ld. CIT(A), which have not been controverted by the revenue, we, therefore, do not find an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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