Hotel Hemala Private Limited , Bangalore V. The Income Tax Officer Ward-3(1)(3), Bangalore

ITA 228/BANG/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5563 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 07-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No. 228/Bang/2019 Assessment years: 2015-16 Hotel Hemala Pvt. Ltd., Flat No.3, Vaishnavi Prime Apartments, Andree Road, Lakshmiamma Garden, Shantinagar, Bengaluru. PAN: AAACH 3767 L Vs. The Income Tax Officer, Ward-3(1)(3), Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Siva Prasad Reddy, ITP Respondent by : Shri Sankar Ganesh K, JCIT (DR) Date of hearing : 16.12.2021 Date of Pronouncement : 27.12.2021 O R D E R Per Chandra Poojari, Accountant Member: This appeal by the assessee is directed against the order of CIT(A)-3, Bangalore dated 16/11/2018 for the assessment year 2015-16. 2. The assessee raised following grounds:-