M/s. Shalini Resorts & Hotels Limited, Bangalore V. The Deputy Commissioner Of Income Tax, Circle- 6(1)(1), Bangalore

ITA 633/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4330 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Assessee Lawyers: V SRINIVASAN
• Section: 13; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.633, 634 & 652/BANG/2020 ASSESSMENT YEAR : 2012 13 M/S SHALINI RESORTS & HOTELS LTD., NO.164, 1 ST BLOCK, RMV 2 ND STAGE, BENGALURU-560 094. PAN AAJCS 1190 D VS. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI V SRINIVASAN, ADVOCATE RESPONDENT BY : SHRI PRIYADARSHI MISHRA, JCIT DATE OF HEARING : 20-10-2020 DATE OF PRONOUNCEMENT : 27-10-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEALS HAS BEEN FILED BY ASSESSEE AGAINST ORDERS DATED 30/11/2017 PASSED BY LD.CIT(A)-VI FOR ASST. Y EAR 2012-13. 2. LD.AR AT THE OUTSET SUBMITTED THAT THE PRESENT A PPEALS WERE DISMISSED BY LD.CIT(A) WITHOUT DECIDING THE ISSUES ON MERITS. HE