K RAMASWAMY,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

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ITA 960/BANG/2018Status: DisposedITAT Bangalore11 January 2019AY 2009-102 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, following its previous order in the assessee's own case, dismissed the appeals. The penalty levied under Section 271F was upheld.

What were the facts?

The assessee filed three appeals against the CIT(A)'s order concerning penalties levied under Section 271F for assessment years 2009-10 to 2011-12. The assessee's counsel conceded that the issue was covered by a previous ITAT order in the assessee's own case.

What were the issues?

The primary issue was the validity of the penalty imposed under Section 271F for late filing of the return of income. The assessee's concession on the applicability of a prior ITAT ruling was crucial.

Which sections of the Income-tax Act were involved?

Section 271F

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI A. K. GARODIA & SHRI LALIET KUMAR

For Appellant: Shri Tata Krishna, Advocate
For Respondent: Shri Vikas K. Suryawanshi, Addl. CIT (DR)

ITA Nos. 960, 962 & 963/Bang/2018 (Assessment Years : 2009 – 10 to 2011 – 12) Shri K. Ramaswamy Appellant #567, ‘Ashwini’, 1st 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 are disposed of by this common order for the sake of convenience.

2.

Although several grounds are raised by the assessee 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 submitted a copy of the tribunal order in the cases of the assessee himself and his wife in 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 assessee 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 mentioned on the caption page.

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