DILBAR SINGH,MOHALI vs. ASSESSING OFFICER, MOHALI

ITA 142/CHANDI/2026Status: DisposedITAT Chandigarh03 August 2026AY 2020-216 pages

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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" BEFORE: SHRI. LALIET KUMAR, JM आयकर अपील सं./ ITA No. 142/Chd/2026 "नधा"रण वष" / Assessment Year : 2020-21 Dilbar Singh, बनाम The ITO, Village Dhelpur, Gige Majra, Mohali Mohali 140307 "ायी लेखा सं./PAN NO: JDAPS3050Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. Purminder Kaur, CA राज" की ओर से/ Revenue by : Sh. Vivek Varadhan, Addl. CIT Sr. DR सुनवाई की तारीख/Date of Hearing : 07.07.2026 उदघोषणा की तारीख/Date of Pronouncement : 03.08.2026 आदेश/Order

This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, dated 26.11.2025 for the assessment year 2020-21

2.

At the outset, the Ld. Authorised Representative submitted that the learned CIT(A) was not justified in dismissing the appeal in limine solely on the ground of delay without examining the merits of the additions made by the Assessing Officer. It was submitted that the assessee had explained that the delay occurred due to health-related

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