DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER
In the result, the appeal of the assessee is allowed
ITA 170/JODH/2022[2017-18]Status: DisposedITAT Jodhpur11 Aug 2023AY 2017-18
Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”
Section 143(3)Section 270ASection 271(1)(C)Section 274Section 80G
section for droping penalty u/s 270A of the IT Act but he was not aware to submit any letter to drop the penalty proceedings because that was the first year for this penalty so the AO should have waive it by his discretion power and should have waived it so it was un fare to impose penalty u/s 270A
