SHANKAR GOUD BALAGONI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-15(4), HYDERABAD
In the result, the penalty is deleted
ITA 1211/HYD/2019[2013-14]Status: DisposedITAT Hyderabad22 Jun 2020AY 2013-14
Bench: Ms. Sushma Chowla & Mr. Anil Chaturvedi[Through Video Conferencing At Delhi] आयकरअपील सं. / Ita No.1211/H/2019 िनधा"रण वष"/Assessment Year : 2013-14 Shankar Goud Balagoni, C/O P Murali & Co. Chartered Accountants 6-3-655/2/3, Somajiguda, Hyderabad — 500082 ….. अपीलाथ"/Appellant Pan No. Afcpa 0544 E Vs. Ito, Ward – 15(4), Hyderabad ….. "त् यथ"/Respondent
For Respondent: Shri Sunku Srinivasu, D.R
Section 143(3)Section 271ASection 44A
condone the delay in filing the appeal and proceed to dispose of the appeal on merits.
9. On the merits of the case, Learned AR submitted that the penalty in the present case has been levied u/s 271A of the Act. He submits that the penalty under section 271A is for failure to keep and maintain any books of account
