SUSHIL TIWARI,PANCHKULA vs. INCOME TAX OFFICER, WARD-3, PANCHKULA

ITA 21/CHANDI/2025Status: DisposedITAT Chandigarh01 September 2026AY 2018-1916 pages

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Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI VIJAY VARMA

For Appellant: Shri Parikshit Aggarwal, CA and Shri Hrithik Singla,CA
For Respondent: Smt. Kusum Bansal, Pr. CIT DR
Hearing: 01.09.2026Pronounced: 01.09.2026

PER LALIET KUMAR, JM

This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income-tax (Appeals) [hereinafter referred to as “the learned CIT(A)”] and arises out of the assessment order passed by the Assessing Officer under section 143(3) read with section 144B of the Income-tax Act, 1961 (“the Act”) for the Assessment Year 2018-19. ITA 21/CHD/2025 A.Y. 2018-19 2

2.

At the outset, the ld. AR submitted that the appeal filed by the assessee is barred by limitation by 3 days for which affidavit explaining the delay h

The order continues below.

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