THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. HARI PRASAD BHARARIA, VISAKHAPATNAM
In the result, appeal filed by the Revenue as well as C
ITA 532/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam10 Apr 2019AY 2009-10
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Central Circle-1, Vs. Sri Hari Prasad Bhararia, Visakhapatnam. B-101, Vuda Apartments, Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent) C.O.No.43/Viz/2019 (Arising Out Of Ita No. 532/Viz/2018) (Asst. Year : 2009-10) Sri Hari Prasad Bhararia, Vs. Acit, Central Circle-1, B-101, Vuda Apartments, Visakhapatnam. Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent)
For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri D.K. Sonawal – Sr.DR
Section 132Section 153ASection 2(22)(e)Section 271Section 274Section 292Section 292B
natural justice in the case of the assessee and the assesssee was never denied the rights to contest penalty proceedings and had full opportunity to meet the case of Revenue so as to show that the conditions stipulated in section 271 (1)(c) do not exist and that it is not liable to pay penalty.
(iv)
The CIT(A) ought