ADISESHU GUNJI,VISAKHAPATNAM vs. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), VISAKHAPATNAM
In the result, appeals filed by the assessees are allowed for statistical purpose
ITA 661/VIZ/2019[2011-2012]Status: DisposedITAT Visakhapatnam07 Apr 2021AY 2011-2012
Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.661/Viz/2019 (निर्धारण वर्ा/Assessment Year:2011-12) Adiseshu Gunji Vs. Income Tax Officer D.No.53-92-08, Chaitanya Nagar (International Taxation) Maddilapalem, Visakhapatnam Visakhapatnam [Pan : Aehpg5014K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.662/Viz/2019 (निर्धारण वर्ा/Assessment Year:2011-12) Venkayamma Gunji Vs. Income Tax Officer D.No.53-92-08, Chaitanya Nagar (International Taxation) Maddilapalem, Visakhapatnam Visakhapatnam [Pan : Aetpg1987Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Shri Suseel Kumar Agarwal, Ar अपीलधथी की ओर से/ Appellants By : प्रत्यधथी की ओर से / Respondent By : Shri B.Satyanarayana Raju, Dr सुिवधई की तधरीख / Date Of Hearing : 05.04.2021 घोर्णध की तधरीख/Date Of Pronouncement : 07.04.2021 आदेश /O R D E R Per D.S.Sunder Singh: These Appeals Are Filed By The Assessees Against The Orders Of The Commissioner Of Income Tax (Appeals) [Cit(A)],Hyderabad-10 In 2
For Respondent: Shri B.Satyanarayana Raju, DR
Section 195Section 201Section 201(1)
capital transaction u/s 201(1A)
20.6%
of delay
(Rs.) gains (Rs.)
201(1A) is (Rs.)
(Rs.) calculated
4,80,000
98,880
19.02.2011 26.03.2018 85
84,048
1,82,928
3. Against the order of the AO, the assessee went on appeal before the CIT(A) and argued that the assessee has not made the payment to the non- resident
