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2 results for “penalty u/s 271”+ Section 196clear

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ACIT ,CIRCLE (EXEMPTION ),NAGPUR , NAGPUR vs. M/S SIPNA SHIKSHAN PRASARAK MANDAL ,AMRAVAI , AMRAVATI

In the result, the appeal filed by the Department is dismissed

ITA 223/NAG/2017[2013-2014]Status: DisposedITAT Nagpur28 Jun 2022AY 2013-2014

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2013-14 The Acit, Vs. M/S. Sipnashikshan Prasarak Mandal Circle (Exemption), Badnera Road Amravati Amravati Pan No.:Aacts 1266 J Appellant Respondent Revenue By :Shripiyushkolhe (Cit-Dr) Assessee By: Shrihimeshdemble (Ca) Date Of Hearing: 26/04/2022 Date Of Pronouncement: 28/06/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Department Against The Order Of The Ld. Cit (A)-4, Nagpur Dated 27/03/2017 Passed U/S 143(3) Of The Income Tax Act, 1961 For The A.Y. 2013-14 Wherein The Department Has Raised The Following Grounds Of Appeal.

For Appellant: ShriHimeshDemble (CA)For Respondent: ShriPiyushKolhe (CIT-DR)
Section 11Section 12ASection 142(1)Section 143(1)Section 143(2)Section 143(3)

penalty u/s. 271(1)(C) being premature is not being adjudicated. 17. As a result, the appeal filed by the appellant is allowed.’’ 2.3 During the course of hearing, the ld. DR strongly relied on the order of the AO 2.4 On the other hand, the ld. AR of the assessee relied on the order

PURUSHOTTAM NARAYANRAO JADHAO,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 283/NAG/2024[2013-14]Status: HeardITAT Nagpur12 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 250Section 271(1)(c)

u/s 250 of the Act is bad in law. 2. Whether on the facts and in law, the learned CIT(A) erred in dismissing the appeal without providing adequate opportunity of being heard, thereby breaching principles of natural justice. 2 Purshottam Narayanrao Jadhao 3. Whether on the facts and in law, the learned CIT(A) erred in not appreciating