SHRI. ANIL GUPTA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), BANGALORE

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ITA 211/BANG/2020Status: DisposedITAT Bangalore30 September 2020AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal heard the parties on the preliminary issue of limitation. The assessee requested to withdraw the appeal.

What were the facts?

The assessee filed an appeal challenging the penalty levied by the AO and confirmed by the CIT(A). The appeal was filed ten days beyond the limitation period.

What were the issues?

Whether the appeal filed beyond the limitation period should be admitted or dismissed. The assessee's request to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI B.R. BASKARAN & SMT BEENA PILLAI

For Appellant: Shri Mahesh Kumar L, Advocate
For Respondent: Shri Sundar Rajan, Addl. CIT(DR)(ITAT), Bengaluru
Hearing: 30.09.2020Pronounced: 30.09.2020

Per B.R.Basakaran, Accountant Member The assessee has filed this appeal challenging the order dated 29.11.2019 passed by Ld CIT(A)-2, Bengaluru and it relates to the assessment year 2014-15. The assessee is aggrieved by the decision of Ld CIT(A) in confirming the penalty of Rs.3,54,089/- levied by the AO u/s 271(1)(c) of the Act.

2.

The appeal filed by the assessee is barred by limitation by ten days. The assessee has filed a petition requesting the bench to condone the delay. We heard the parties on this preliminary issue. Having regard to the meaning thereby, the assessee wants to make sure that the tax liability mentioned by him in Form no.1 should get confirmed by the revenue. Under these set of facts, since we have dismissed the appeal, the assessee is given liberty to move appropriate application for recall of the present order in accordance with the law, if the assessee intends to do so.

8.

In the result, the appeal of the assessee is dismissed as withdrawn. Pronounced in the open court on this 30th day of September, 2020.

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