LAKHWINDER SINGH,FARIDKOT vs. ITO, WARD-1, FARIDKOT, FARIDKOT
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SHRI M. BALAGANESH AM, &
PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 28.08.2025 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi for Assessment Year 2018-19. 2. At the outset, it was brought to our notice that there is a delay of 13 days in filing the present appeal before the Tribunal.
Considering the reasons adduced in the condonation petition and keeping in view the settled proposition that substantial justice should prevail over technical considerations, we are satisfied that the 2 863/Asr/2025 asse
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