KAWAL NAIN SINGH THROUGH LEGAL HEIR AMAN KAUR KANDA,UDAIPUR vs. ITO WARD 2(1), AMRITSAR, AMRITSAR

ITA 745/ASR/2025Status: DisposedITAT Amritsar30 July 2026AY 2014-155 pages

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Appellant: Shri S.L. Jain, Advocates
For Respondent: Smt. Kulwinder Kaur, Sr.DR
Hearing: 27.07.2026Pronounced: 30.07.2026

PER M. BALAGANESH, AM: These appeals have been preferred by the assessee against the separate orders, each dated 11.2.2025 passed by the learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) Delhi for Assessment Years 2013-14 and 2014-15. 2 744 & 745/Asr/2025

2.

At the outset, it was brought to our notice that there is a delay of 155 days in each case in filing the present appeals before the Tribunal. Considering the reasons adduced in the

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