M/s. Infants Travels Private Limited, Bangalore V. Deputy Commissioner Of Income Tax, Circle- 3(1)(1), Bangalore

ITA 1688/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3211 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 09-03-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 26-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Assessee Lawyers: RAVISHANKAR S V
• Section: 40(a)(ia)

Judgement Text

ITA NOS.1688 TO 1690/BANG/2019 M/S. INFANTS TRAVELS (P) LTD., BENGALURU IN THE INCOME TAX APPELLATE TRIBUNAL CBENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER ITA NOS.1688 TO 1690/BANG/2019 ASSESSMENTYEARS: 2010-11, 2012-13& 2013-14 M/S. INFANTS TRAVELS (P) LTD. NO.5, SUBEDAR GARDEN KRISHNA TEMPLE ROAD INDIRANAGAR BENGALURU-560038 PAN NO :AABCI1204N VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-3(1)(1) BENGALURU APPELLANT RESPONDENT APPELLANT BY : SHRI RAVISHANKAR S.V., A.R. RESPONDENT BY : SHRI R. PREMI, D.R. DATE OF HEARING : 09.03.2020 DATE OF PRONOUNCEMENT : 11.03.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: ALL THESE THREE APPEALS HAVE BEEN FILED BY THE ASSE SSEE CHALLENGING THE ORDERS PASSED BY LD. CIT(A)-3, BENG ALURU CONFIRMING THE ADDITIONS MADE BY THE ASSESSING OFFI CER U/S 40(A)(IA) OF THE INCOME-TAX ACT,1961 ['THE ACT' FOR SHORT] IN ASSESSMENT YEARS 2010-11, 2012-13 & 2013- 14. 2. WE HEARD THE PARTIES AND PERUSED THE RECORD. THI S IS SECOND ROUND OF PROCEEDINGS. THE ASSESSEE HAD PAID