SUMER CHAND,YAMUNA NAGAR vs. ITO, WARD 4, YAMUNA NAGAR

IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: VIRTUAL MODE BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 344 /Chd/2026 िनधा"रण वष" / Assessment Year : 2015-16 Sumer Chand बनाम The ITO 1405, Village Bhatauli Ward-4 Tehsil Jagadhri, Yamuna Ngar Haryana-135003 "ायी लेखा सं./PAN NO: ASAPC5511E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Neeraj Goel, and राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode) सुनवाई की तारीख/Date of Hearing : 28/07/2026 उदघोषणा की तारीख/Date of Pronouncement : 29/07/2026 आदेश/Order PER LALIET KUMAR, J.M The present appeal has been preferred by the assessee against the order passed by the Ld. CIT(A), National Faceless Appeal Centre dt. 25/06/2025 for the A.Y. 2015-16 whereby the appeal of the assessee was dismissed primarily on the ground that there was an inordinate delay of 935 days in filing the appeal before the Ld. CIT(A). The assessment had originally been completed under section 147 read with section 144 of the Income-tax Act, 1961, pursuant to reassessment proceedings initiated on the basis of information regarding receipt of intere