Shri. Anil Gupta, Bangalore V. Deputy Commissioner Of Income Tax, Circle- 2(1)(1), Bangalore

ITA 211/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5484 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-09-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 13-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUNDAR RAJAN BENGALURU
• Assessee Lawyers: MAHESH KUMAR L
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND S MT BEENA PILLAI , JUDICIAL MEMBER IT A NO. 211/BANG/2020 ASSESSMENT YEAR: 2014 - 15 SHRI. ANIL GUPTA, VILLA NO.103, ADARSH PALM RETREAT, DEVARABEESANAHALLI, BELLANDUR POST, MARENAHALLI,OUTER RING ROAD, BENGALURU 560103. PAN: AASPG 1096J VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI MAHESH KUMAR L, ADVO CATE RESPONDENT BY : SHRI SUNDAR RAJAN , ADDL . CIT(DR)(ITAT), BENGALURU. DATE OF HEARING : 30 .0 9 .2020 DATE OF PRONOUNCEMENT : 30 .0 9 .2020 O R D E R PER B.R.BASAKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING T HE ORDER DATED 29.11.2019 PASSED BY LD CIT(A)-2, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2014-15. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN CONFIRMING THE PENALTY OF RS.3,54,089/ - LEVIED BY THE AO U/S 271(1)(C) OF THE ACT. 2. THE APPEAL FILED BY THE ASSESSEE IS BARRED BY LIMITATION BY TEN DAYS. THE ASSESSEE HAS FILED A PETITION REQUESTING THE BE NCH TO CONDONE THE DELAY. WE HEARD THE PARTIES ON THIS PRELIMINARY IS SUE. HAVING REGARD TO THE ITA NO. 211/BANG/2020 PAGE 3 OF 3 MEANING THEREBY, THE ASSESSEE WANTS TO MAKE SURE TH AT THE TAX LIABILITY MENTIONED BY HIM IN FORM NO.1 SHOULD GET CONFIRMED BY THE REVENUE. UNDER THESE SET OF FACTS, SINCE WE HAVE DISMISSED T HE APPEAL, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLI CATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE AS SESSEE INTENDS TO DO SO. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF SEPTEMBER, 2020. SD/- SD/- ( BEENA PILLAI ) ( B R BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 30 TH SEPTEMBER, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.