GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT
In the result, appeal of the assessee is partly allowed
ITA 935/SRT/2024[2013-14]Status: HeardITAT Surat18 Feb 2025AY 2013-14
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)
Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F
147 of the Act wherein failure of assessee on four occasions have been mentioned at para 2 of the assessment order. During the subject penalty proceedings, assessee filed written reply without any supporting documents. The AO subsequently issued a show cause notice on 20.05.2021, which was again not responded to. Therefore, the AO levied penalty of Rs.20,000/- u/s 271