GOVINDBHAI RAMESHBHAI ASARI,BHILODA SABARKANTHA vs. ITO WARD 1 , MODASA
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Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH
Before: Shri Rahul Chaudhary & Shri R. Govindarajan
PER R. GOVINDARAJAN, ACCOUNTANT MEMBER:
These two appeals filed by the assessee are against the orders passed by Commissioner of Income Tax (Appeals), National Faceless Appeal Centre NFAC (in short, referred to as the CIT(A)) u/s. 250 of the Income Tax Act, 1961 (herein referred to as “the Act”) relating to Assessment Year 2019-20 for two penalty orders u/s. 271AAC(1) and 272A(1)(d).
Both appeals are disposed of by this common order as they pertain to same assessment year.
I.T.A Nos. 610 & 611/Ahd/2026 Govindbhai Rameshbhai Asari, A.Y. 2019-20
The assessee has raised following grounds of appeals:-
ITA No. 610/Ahd/2026 For A.Y. 2019-20 {Penalty u/s. 271AAC(1)}
The order continues below.
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