SOBH RAM,PANIPAT vs. ITO, WARD-4, , PANIPAT

O R D E R PER C. M. GARG, J. M.:

1. 1. This appeal has been preferred by the assessee against the order of the ld. CIT(A), Karnal, dated 02.05.2019 for AY 2010-11.

2. The assessee has raised the following grounds of appeal:- “1. That on the facts & in the circumstances of the case penalty of Rs. 10,000/- for the alleged default of the provisions of section 271(1)(b) of the IT Act 1961 has wrongly & arbitrarily been imposed which is unjustified and not called for.

2. That the appellant has complied fully and truly to all proceedings and assessment was made u/s 143(3)/147 of the IT Act, 1961. Ld CIT(A) has ignored the facts and erred is confirming the order.”