ASHA DIDWANIA,BHADRAK vs. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE(NFAC), DELHI, DELHI
In the result, both appeals of the assessee are allowed
ITA 128/CTK/2024[2014-15]Status: HeardITAT Cuttack20 May 2024AY 2014-15
Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.128& 129/Ctk/2024 (ननधाारण वषा / Assessment Year : 2014-2015 & 2012-2013) Smt. Asha Didwania, Vs Assessment Unit, National Matrumandir, Near Hp Petrol Faceless Assessment Centre Pump, Charampa, Bhadrak (Nfac), Delhi Pan No. :Aoopd 2243 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/05/2024 घोषणा की तारीख/Date Of Pronouncement : 20/05/2024
For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 144Section 271ASection 271BSection 275Section 275(1)(c)Section 44A
2. First, we shall take up the appeal of the assessee in ITA
No.129/CTK/2024 filed for the assessment year 2012-2013, wherein the assessee has challenged the levy of penalty u/s.271B of the Act of Rs.1,50,000/- on account of not get the accounts audited u/s.44AB of the Act.
3. In this case the assessee filed her return
