SMT. BHAVNABEN ARVINDBHAI PATEL,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, SURAT
In the result, appeal filed by the assessee in in ITA No
ITA 577/SRT/2018[2014-15]Status: DisposedITAT Surat30 Jul 2021AY 2014-15
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.576/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Smt.Hemanginiben B Patel, V The Deputy Commissioner Of 28, Sangam Society, Parle Point, Surat. Income Tax, Circle-3, Surat. S. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afipp 2238 Q (Assessee) (Respondent) आयकरअपीलसं./Ita No.577/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) Smt. Bhavnaben Arvindbhai Patel, V The Deputy Commissioner Of 27, Adarshnagar Society, Ambatalawadi S. Income Tax, Central Circle-1, Katargam, Surat – 395004. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 4358 M (Assessee) (Respondent) आयकरअपीलसं./Ita No.578/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) Smt. Ritaben Niravbhai Patel, V The Deputy Commissioner Of 1003-1004, Santvan Heights, S. Income Tax, Central Circle-1, Laxmikant Ashram Road, Katargam, Surat. Surat – 395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alxpp 0357 M (Assessee) (Respondent) Assessee By : Shri Vartik Choksi - Ca Respondent By : Ms.Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 07/07/2021 घोषणाक"तार"ख/Date Of Pronouncement : 30/07/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Three Appeals Filed By Different Assessees, Pertaining To Assessment Year 2014-15, Are Directed Against The Separate Orders Passed By The Ld.Commissioner Of Income Tax (Appeals) [Ld. Cit(A)], Which In Turn Arise Out Of Separate Penalty Order & Assessment Orders Passed By The Assessing Officer Under
For Appellant: Shri Vartik Choksi - CAFor Respondent: Ms.Anupama Singla – Sr.DR
Section 143(3)Section 271A
disallowance is uncalled for. The Assessing Officer may be directed to delete the same.
1.2
In law and in the facts and circumstances of the assessee's case, the learned
CIT(A) ought to have appreciated that document furnished during the course of assessment proceedings i.e. invoice copies, confirmation of account with PAN details, bank statement evidencing payment through regular