SACHIN CHAWLA LUDHIANA,LUDHIANA vs INCOME TAX OFFICER WARD-2(1), , LUDHIANA

IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH

PHYSICAL HEARING

BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपील सं./ ITA No.205/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2017-18) & 2. आयकर अपील सं./ ITA No.206/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2017-18) Shri Sachin Chawla B-XXIII, 2945 Link Road Ganesh Nagar, Ludhiana. बनाम/ Vs. ITO Ward-2(1) Aaykar Bhawan, Rishi Nagar Ludhiana. ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AGGPC-0079-H (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent)

अपीलाथŎकीओरसे/ Appellant by : Shri Sudhir Sehgal (Advocate.) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR

सुनवाईकीतारीख/Date of Hearing
:
15-07-2025
घोषणाकीतारीख /Date of Pronouncement
:
23-07-2025

आदेश / O R D E R

Manoj Kumar Aggarwal (Accountant Member)

By way of these appeals for Assessment Year (AY) 2017-18, the assessee assails confirmation of quantum addition and consequential levy of penalty u/s 271AAC. The registry has noted delay of 283 days in quantum appeal ITA No.205/Chandi/2025 and delay of 130 days in penalty appeal ITA No.206/Chandi/2025. The condonation of delay has 2

been sought by Ld. AR on the strength of condonation petition which is accompanied by an affidavit of the accountant of the assessee wherein it has been stated that the notices have been issued on email which was being operated by the accountant. The Ld. AR also stated that Ld.
CIT(A) has dismissed the appeals for want of condonation of delay which happened due to same very reasons. In this background, Ld. AR sought adjudication of appeals on merits. The same has been opposed by Ld. Sr. DR.
2. Keeping in mind the guiding principles laid down by Hon’ble
Order pronounced on 23-07-2025 (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT ACCOUNTANT MEMBER

Dated: 23-07-2025. 3

आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent
3. आयकरआयुƅ/CIT
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF

SACHIN CHAWLA LUDHIANA,LUDHIANA vs. INCOME TAX OFFICER WARD-2(1), , LUDHIANA