JCIT, Bangalore V. M/s Dhamangi Property Developers, Bangalore

ITA 943/BANG/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63760 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-11-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 25-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BIJOY KUMAR PA NDA ACIT
• Assessee Lawyers: RAGHAVENDRA CHAK RAVARTHI

Judgement Text

PAGE 1 OF 2 ITA NO.943/B ANG/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH A BEFORE SHRI N BARATHVAJA SANKAR, VICE PRESIDENT AND SHRI GEORGE GEORGE K, J.M ITA NO.943/BANG/2011 (ASSESSMENT YEAR 2007-08) THE JOINT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1), MYSORE. VS M/S DHAMANGI PROPERTY DEVELOPERS, NO.137, RAILWAY PARALLEL ROAD, KUMARAPARK (WEST), BANGALORE-560 020. PA NO.AAEFD3969K (APPELLANT) (RESPONDENT) DATE OF HEARING : 01.11.2012 DATE OF PRONOUNCEMENT : 01.11.2012 APPELLANT BY : SHRI BIJOY KUMAR PA NDA, ACIT RESPONDENT BY : SHRI RAGHAVENDRA CHAK RAVARTHI, C.A. ORD ER PER GEORGE GEORGE K : THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A) DATED 23/9/2012. THE CIT(A)S ORDER ARISES OUT OF THE ORDERS OF THE ADDL. CIT PASSED UNDER SECTIONS 271D AND 271E O F THE ACT, BOTH DATED 27/8/2010. 2. NOW, THE REVENUE HAS FILED SEPARATE APPEALS FO R PENALTY IMPOSED UNDER SECTION 271E AND 271D OF THE ACT RESPECTIVELY AND THEY ARE NUMBERED AS ITA NO.1116/BANG/12 & 1117/BANG/12 BY THE REGISTR Y. SINCE THIS APPEAL PAGE 2 OF 2 ITA NO.943/B ANG/2011 2 (ITA NO.943/BANG/11) HAS BEEN REPLACED WITH THE ABO VE TWO APPEALS, THE SAME HAS BECOME INFRUCTUOUS. 2. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS INFRUCTUOUS. THE ORDER PRONOUNCED ON THE 1 ST DAY OF NOVEMBER, 2012 AT BANGALORE. SD/- SD/- (N BARATHVAJA SANKAR) (GEORGE GEORGE K) VICE PRESIDENT JUDICIAL MEMBER COPY TO : 1. THE REVENUE 2. THE ASSESSEE 3. THE C IT CONCERNED. 4. THE CIT(A) CONCERNED. 5. DR 6. GF MSP/ BY ORDER SENIOR PRIVATE SECRETARY, ITAT, BAN GALORE.