BUREAU FOR PARTNERSHIPS IN RAJASTHAN SOCIETY,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, the appeal of the assessee is allowed for Statistical

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 338/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year : 2017-18 Cuke Bureau For Partnership In Rajasthan The Acit (Cpc Tds) Vs. Society, B-Block, Aayakar Bhawan, Sector-3, Yojana Bhawan, Vaishali,Ghaziabad (U.P.) Tilak Marg, C-Scheme, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aactb 5302 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vishal Gupta, Ca Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 19/02/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 20/02/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A) -3, Jaipur Dated 15-01-2019 Arising From The Order Of Levy Of Fees Passed U/S 200A R.W.S. 234E Of The Act For The Assessment Year 2016-17. The Assessee Has Raised The Following Grounds. ‘’1. Under The Facts & Circumstances Of The Case The Ld. Cit(A) Grossly Erred In Law & Facts By Confirming The Late

1. Under the facts and circumstances of the case the ld. CIT(A) grossly erred in law and facts by confirming the late 2 Bureau for Partnership in Rajasthan Society vs ACIT,CPC, TDS, Ghaziabad filing fees without giving reasonable opportunity of being heard. 2. The ld. CIT(A) has grossly erred in law as well as on the facts