HAMILTON HOUSEWARES PVT.LTD.,,SILVASA vs. THE ACIT.,VAPI CIRCLE,, VAPI
In the result, appeal of the assessee in ITA No
ITA 353/SRT/2017[2011-12]Status: DisposedITAT Surat22 Jun 2021AY 2011-12
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.380/Srt/2017 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Hamilton Housewares Private Limited, V The Assistant Commissioner Of Plot No.49/50, Dan Udyog Industrial Income Tax, S. Estte, Amli, Piparia, Silvassa, U.T. Of D. Vapi Circle, Vapi. & N. H. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd 1683 Q (Assessee) (Respondent) आयकरअपीलसं./Ita No.353/Srt/2017 ("नधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Hamilton Housewares Private Limited, V The Assistant Commissioner Of Plot No.49/50, Dan Udyog Industrial S. Income Tax, Estte, Amli, Piparia, Silvassa, U.T. Of D. Vapi Circle, Vapi. & N. H. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd 1683 Q (Assessee) (Respondent) Assessee By : Shri A.Gopala Krishnan - Ca Respondent By : Ms.Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 23/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 28/06/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By The Assessee Pertaining To Assessment Year (A.Y.) 2013-14 & (A.Y.) 2011-12, Are Directed Against The Separate Orders Passed By The Ld. Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Order & Penalty Order Passed By The Ld.Assessing Officer Under Section 143(3) Of The Income Tax Act & Under Section 271(1)(C) Of The Income Tax Act, Respectively.
For Appellant: Shri A.Gopala Krishnan - CAFor Respondent: Ms.Anupama Singla – Sr.DR
Section 143(3)Section 271(1)(c)Section 80I
section 271(1)(c) of the Act), in ITA No.353/SRT/2017, for the A.Y. 2012-13, wherein the grounds of appeal raised by the assessee are as follows:
“01. The order imposing penalty U/s 271(1)(c) of the Act is contrary to the facts of the case and prejudicial to the Law. The appellant has neither concealed its income
