DR.S.F.V.SELVARAJ,CHENNAI vs. DCIT, CHENNAI
In the result, both the appeals filed by the assessee are dismissed
ITA 868/CHNY/2016[2012-13]Status: DisposedITAT Chennai06 Jul 2022AY 2012-13
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.868 & 869/Chny/2016 िनधा"रण वष"/Assessment Year:2012-13 Dr. (Late) S.F.V. Selvaraj, The Deputy Commissioner Of Rep. By L/H Dr. Kamala Selvaraj, Vs. Income Tax, Dr. Deepu Rajkamal Selvaraj, Dr. Priya Central Circle 2(5), Selvaraj, No. 22, 5Th Street, Dr. Chennai. Thirumurthy Nagar, Nungambakkam, Chennai 600 034. [Pan:Aasps5404L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 17.05.2022 घोषणा की तारीख /Date Of Pronouncement : 06.07.2022 आदेश /O R D E R Per V. Durga Rao: Both Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Both Dated 08.02.2016 Relevant To The Assessment Year 2012-13 Challenging The Confirmation Of Quantum Addition Of Unexplained Cash Under Section 69A Of The Income Tax Act, 1961 [“Act” In Short] & Confirmation Of Penalty Levied Under Section 271Aaa Of The Act. Against Quantum Addition, The Assessee Has Raised The Following Grounds:
For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri M. Rajan, CIT
Section 132Section 271ASection 69A
54,500/- under section
17
I.T.A. Nos.868 & 869/Chny/16
271AAA(1) of the Act. On appeal, the ld. CIT(A) confirmed the penalty levied under section 271AAA of the Act.
7.1
On being aggrieved, the assessee is in appeal before the Tribunal and raised following grounds:
“1. The order of the Commissioner of Income-Tax (Appeals) is wrong, illegal and opposed
