HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT
In the result, ground of appeal raised by assessee is allowed
ITA 399/SRT/2022[2018-19]Status: DisposedITAT Surat10 Feb 2023AY 2018-19
Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue
Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274
delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure.
Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always co-operated during the assessment and finally order under Section 143(3) r.w.s. 153A.
6. The ld. CIT(A) after considering