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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपीलसं./ITA No.1018/Chny/2022 (िनधाCरणवषC / Assessment Year: 2017-18) Mr. Akshata Vishwas Tudavekar ITO बनाम/ B-1304, NCC Maple Heights Ward-5(3)(5), Outer Ring Road, Mahadevapura, Bengaluru. Vs. Bengaluru-560 016. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ADUPT-0704-B (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Assessee by : Shri G.Tarun (Advocate)– Ld. AR ��थ�कीओरसे/Revenue by : Shri D.Hema Bhupal (JCIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 15-05-2023 घोषणाकीतारीख /Date of Pronouncement : 15-05-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
During hearing of the captioned appeal, it prima facie transpires that the jurisdiction of this appeal lie with Bengaluru Benches of Tribunal. The assessment has been framed by Ld. Income Tax Officer, Ward 5(3)(5), Bangalore on 30.10.2019. The impugned penalty u/s 270A has been levied by National Faceless Assessment Centre, Delhi on 28.08.2021 which has been confirmed by Ld. CIT(Appeals), National Faceless Appeal Centre (NFAC) vide order dated 15.11.2022.
ITA No.1018/Chny/2022 - 2 - Aggrieved, the assessee is in further appeal before us. The assessee is situated at Bangalore. 2. In view of the above undisputed position, the appeal is dismissed as un-admitted. However, a liberty is given to the assessee to file the appeal before jurisdictional bench of Tribunal. 3. The appeal stands dismissed as un-admitted. Order pronounced on 15th May, 2023