DCIT, CIRCLE 2(1)(1), BANGALORE, BANGALORE vs. EKA SOFTWARE SOLUTIONS PRIVATE LIMITED, BANGALORE
In the result, appeal filed by the Revenue is allowed for statistical purposes
ITA 977/BANG/2023[2011-12]Status: DisposedITAT Bangalore14 Feb 2024AY 2011-12
Bench: Shri George George K & Shri Chandra Poojarind Shri Laxmi Prasad Sahuassessment Year : 2011-12 Dcit, Vs. M/S. Eka Software Solutions Pvt. Ltd., Circle – 2(1)(1), Building 2A, East Tower, Bengaluru. Vrindavan Tech Village, Outer Ring Road, Devarbeesanhalli Village, Varthur Hobli, Bengaluru – 575 001. Pan : Aabce 3660 Q Appellant Respondent Assessee By : Shri. Ajay Rotti, Ca Revenue By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 14.02.2024 Date Of Pronouncement : 14.02.2024
For Appellant: Shri. Ajay Rotti, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 250Section 271(1)(c)Section 274
274 of the Act directing the assessee to show cause as to why penalty under section 271(1)(c) of the Act should not be levied. Since there was no response by the assessee to the several notices issued by the AO, the AO presumed that assessee has no explanation to offer and levied minimum penalty