K Ramaswamy , Mysore V. The Assistant Commissioner of Income TAx Circle-1(1), Mysore

ITA 960/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6389 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 28-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIKAS K SURYAWANSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA NOS. 960, 962 & 963/BANG/2018 (ASSESSMENT YEARS : 2009 10 TO 2011 12) SHRI K. RAMASWAMY APPELLANT #567, ASHWINI, 1 ST CROSS, MARUTHI TEMPLE ROAD, KUMVEMPUNAGARA, MYSURU 570023. PAN. ADGPR5117A VS. THE ACIT, CIRCLE 1 (1), RESPONDENT MYSURU. ASSESSEE BY : SHRI TATA KRISHNA, ADVOCATE REVENUE BY : SHRI VIKAS K. SURYAWANSHI, ADDL. CIT (DR) DATE OF HEARING : 09 01 2019 DATE OF PRONOUNCEMENT : 11 01 2019 O R D E R PER BENCH: THESE THREE APPEALS ARE FILED BY THE ASSESSEE WHICH ARE DIRECTED AGAINST A COMBINED ORDER OF CIT (A) MYSURU DATED 31.03.2017 FOR A. Y. 2009 10 TO 2011 12. THESE APPEALS WERE HEARD TOGETHER AND AR E DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. ALTHOUGH SEVERAL GROUNDS ARE RAISED BY THE ASSES SEE IN EACH YEAR BUT THE EFFECTIVE GRIEVANCE OF THE ASSESSEE IN EACH YEAR IS ABOUT PENALTY U/S 271F IN EACH YEAR OF RS. 5,000/- IN EACH YEAR. 3. AT THE VERY OUTSET, LEARNED AR OF THE ASSESSEE S UBMITTED A COPY OF THE TRIBUNAL ORDER IN THE CASES OF THE ASSESSEE HIMSELF AND HIS WIFE IN ITA NOS. 918 TO 925/BANG/2015 DATED 30.05.2016 FOR A. YS. 2005 06 TO 2008 09 AND FAIRLY CONCEDED THAT THIS ISSUE IS COVERED AGAINST THE ASS ESSEE BY THIS TRIBUNAL ORDER. RESPECTFULLY FOLLOWING THE SAME, THESE APPEALS ARE DISMISSED. 4. IN THE RESULT, ALL THREE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE ME NTIONED ON THE CAPTION PAGE. SD/- SD/- (LALIET KUMAR) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT ME MBER BANGALORE, DATED, THE 11 TH JANUARY, 2019. /MS/ ITA NOS. 960, 962 & 963/BANG/2018 2 COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.