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
D E R
PER: Dr. S. Seethalakshmi, JM
The assessee has filed an appeal against the order of the National
Faceless Appeal Centre, Delhi [herein after “NFAC/Ld.CIT(A)”] dated
28.11.2022 for the assessment year 2017-18. 2. The assessee has raised the following grounds of appeal:-
“1.On the fact and circumstances of the case worthy CIT(A) has erred