IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.1175/CHANDI/2025 (िनधा(cid:330)रण वष(cid:330) / Assessment Year: 2019-20)

अपीलाथ५कीओरसे/ Appellant by : Sh. Shashi Kant Sharma (ITP) – Ld. AR ঋ(cid:529)थ५कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 08-01-2026 घोषणाकीतारीख /Date of Pronouncement 12-01-2026 :

आदेश / O R D E R

1. Aforesaid appeal by assessee for Assessment Year (AY) 2019- 20 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 18-07-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 of the Act on 26-03-2024. The Ld. AR, at the outset, raised pertinent legal issue by referring to the decision of jurisdictional High Court in the case of Jatinder Singh Bhangu (165 Taxmann.com