SH. SURESH GULATI,NEW DELHI vs. ITO, NEW DELHI
In the result, the appeal of the assessee is allowed partly
ITA 1921/DEL/2014[2012-13]Status: DisposedITAT Delhi19 Jan 2017AY 2012-13
Bench: Sh. O.P. Kant & Ms. Suchitra Kambleassessment Year: 2012-13 Vs. Income Tax Officer, Ward -23(1), Sh. Suresh Gulati, 42, Hemkunt Colony, Greater Kailash-I, New New Delhi Delhi Pan : Agrpg7611E (Appellant) (Respondent) Appellant By Sh. Ravi Chandhok, Advocate Respondent By Sh. N.K. Bansal, Sr.Dr Date Of Hearing 08.12.2016 Date Of Pronouncement 19.01.2017 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against Order Dated 05/02/2014 Of Ld. Commissioner Of Income-Tax (Appeals)-Xxiii, New Delhi For Assessment Year 2012-13, Raising Following Grounds: 1. The Order Of Learned Cit(A) Dated 05.02.2014 Confirming The Penalty Levied U/S 272A(1)(C) Is Erroneous Both On Facts & In Law. 2. That On The Facts & In The Circumstances Of The Case, The Learned Cit(A) Has Grossly Erred In Dismissing The Appeal Filed By The Assessee Against Penalty Order U/S 272A(1)(C) Of The Income Tax Act Imposed On Non-Compliance Of Summons U/S 131 Of The Act. 2.1 That The Assessee Sought Adjournment In Response To The Notice Dated 28.01.2014 Fixing Hearing On 05.02.2014. The Order Has Been Passed By The Learned Cit(A) On 05.02.2014 Itself Despite The Fact That A Letter For Adjournment Was Filed On The Same Date.
Section 131Section 132(4)Section 250Section 272A(1)(c)
G’ NEW DELHI
BEFORE SH. O.P. KANT, ACCOUNTANT MEMBER
AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER
Assessment Year: 2012-13
Vs. Income Tax Officer, Ward -23(1),
Sh. Suresh Gulati, 42, Hemkunt
Colony, Greater Kailash-I, New
New Delhi
Delhi
PAN : AGRPG7611E
(Appellant)
(Respondent)
Appellant by Sh. Ravi Chandhok, Advocate
Respondent by Sh. N.K. Bansal, Sr.DR
Date of hearing
08.12.2016
Date
