VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES A, JAIPUR JH LANHI XLKA] U;KF;D LNL; ,OA JH FOE FLAG ;KNO ] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 286/JP/2020 ASSESSMENT YEAR: 2013-14 M/S PRAGATI MARBLES & GRANITES PVT. LTD., PLOT NO. 1,2,5,7,9, HARMARA ROAD, INDUSTRIAL AREA, KISHANGARH, AJMER. C UKE VS. I.T.O. WARD-1, KISHANGARH. PAN NO.: AAACP 8874 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SANDEEP JHANWAR (CA) JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROONI PAUL (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20/10/2020 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 10/11/2020 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF THE LD. CIT(A), AJMER DATED 01/07/2019 FOR THE A.Y. 2013-14. THE EFFECTIVE GROUND RAISED BY THE ASSESSEE IN THE APPEAL READS AS UNDER: 1. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A), AJMER HAS ERRED IN CONFIRMING THE PENALTY OF RS. 1, 05,885/- IMPOSED BY LD. ITO, WARD-1, KISHANGARH. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH V IDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PAND EMIC.