KARTAR ENTERPRISES,MALERKOTLA vs. ITO, WARD-1, MALERKOTLA
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI LALIET KUMAR & SHRI VIJAY VARMA
PER LALIET KUMAR, JM
The present appeal has been filed by the assessee feeling
aggrieved by the order passed by the ld. Commissioner of Income
Tax (Appeals) NFAC [in short ‘the CIT (A)’] dated 31.08.2025 for the assessment year 2018-19. 2. At the outset, the learned Authorised Representative (“ld. AR”) submitted that the appeal filed by the assessee was barred by limitation by 122 days. An affidavit explaining the delay was placed on record. It was submitted that the delay was neither intentional nor deliberate, but had occurred due to unavoidable circumstan
The order continues below.
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