KANWALJIT SINGH,CHANDIGARH vs. INCOME TAX OFFICER (ITO WARD 5(5), CHANDIGARH), AYKAR BHAWAN , CHANDIGARH, PUNJAB

ITA 343/CHANDI/2026Status: DisposedITAT Chandigarh29 July 2026AY 2021-2224 pages

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Income Tax Appellate Tribunal, ‘SMC’ BENCH, CHANDIGARH

Before: SHRI LALIET KUMAR

For Appellant: Shri Rohan for Shri Ajay Jain, CA
For Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Hearing: 27.07.2026Pronounced: 29.07.2026

In both the appeals, the assessee is in appeal before the Tribunal against the separate order of the Commissioner of Income Tax (Appeals) [in short ‘the ld. CIT (A)’] dated 24.12.2025 passed for assessment year 2020-21 and 2021-22 respectively. Since the facts and issues in both the appeals are similar, therefore, both the appeals were heard together and are being disposed of by this common order for the sake of convenience and brevity.

ITA No.342 & 343/CHD/2026 A.Y.2020-21 & 2021-22 2

2.

The brief facts of the case are that the assessee, an individual, filed his return of income for

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