SUNISHA SHARDA,CHANDIGARH vs. ITO WARD 5(5), CHANDIGARH, CHANDIGARH
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Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
Aforesaid appeal by assessee for Assessment Year (AY) 2013- 14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 18.12.2025 confirming penalty of Rs.7,10,700/- u/s 271(1)(c). The registry has noted delay of 32 days in the appeal, the condonation of which has been sought by Ld. AR. Considering the period of delay, the delay stand condoned.
It transpires that the quantum appeal out of which this penalty emanates has already been restored back by Tribunal in ITA No.1727/Chd/2
The order continues below.
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