SHIVA PRESERVATION PRIVATE LIMITED,ETAWAH vs. ITO, WARD 2(2)(5), ETAWAH
In the result, the appeal of the Assessee is allowed
ITA 318/AGR/2025[2014-15]Status: DisposedITAT Agra28 Nov 2025AY 2014-15
Bench: Shri M. Balaganesh(Through Virtual Hearing) Shiva Preservation Pvt. Ltd, Vs. Ito, Kaist, Jawantnagar, Etawah, Ward-2(2)(5), Uttar Pradesh -206245 Etawah (Appellant) (Respondent) Pan: Aaecs3418D Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/11/2025 Date Of Pronouncement /11/2025
For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 115JSection 143(3)Section 271(1)Section 274Section 68
condone the delay and admit the appeal of the Assessee for adjudication.
Shiva Preservation Pvt. Ltd
3. The only issue to be decided in this appeal is as to whether the Learned
CITA was justified in confirming the levy of penalty under section 271(1)(c ) of the Act in the facts and circumstances of the instant case
