AMIT BANSAL,SIRSA, HARYANA vs. INCOME TAX OFFICER, SIRSA, HARYANA
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IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM 1. आयकर अपील सं./ ITA No. 1114/Chd/2025 "नधा"रण वष" / Assessment Year : 2013-14) & 2. आयकर अपील सं./ ITA No.1113/Chd/2025 "नधा"रण वष" / Assessment Year : 2018-19) बनाम Amit Bansal, ITO, Shop no. 17, Ward -1, M/ Padam Kumar Amit Kumar Sirsa Kapas Mandi, Sirsa 125055 "ायी लेखा सं./PAN NO: AJSPB9355L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. B.M. Monga and Sh. Rohit Kaura, Advocates – Ld. ARs राज" की ओर से/ Revenue by : Smt. Jaishree Sharma, CIT DR and Sh. Vivek Vardhan, Sr. DR सुनवाई की तारीख/Date of Hearing : 31.08.2026 उदघोषणा की तारीख/Date of Pronouncement : 01.09.2026 आदेश/Order PER RAJESH DAMODARLAL SHARMA, J.M:
The captioned appeals by the assessee have identical facts. First, we take up appeal for Assessment Year (AY) 2013-14 which arise out of an order of Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 09.12.2014 in the matter of an assessment as framed by Ld. AO u/s 147 r.w.s. 144B of the Act on 23.05.2023 making various additions aggregating to Rs.201.05 Lacs
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