VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT
In the result, appeals filed by assessee (in ITA Nos
ITA 635/SRT/2023[2016-17]Status: HeardITAT Surat21 Nov 2023AY 2016-17
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023
Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)
u/s 144 of the Act. Hence delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted.
8. On the other hand, Ld. DR for the Revenue submitted that assessee
