KARTAR ENTERPRISES,MALERKOTLA vs. ITO, WARD-1, MALERKOTLA

ITA 465/CHANDI/2026Status: DisposedITAT Chandigarh01 September 2026AY 2018-195 pages

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

Before: SHRI LALIET KUMAR & SHRI VIJAY VARMA

For Appellant: Smt. Anjali Bansal & Shri Aman Bansal, Advocates
For Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Hearing: 25.08.2026Pronounced: 01.09.2026

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

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