APPARAO MUTCHAKARLA,VIZAG vs. ASSISTANT COMMISSIONER OF INCOME TAX, VIZAG
In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above
ITA 4/VIZ/2024[2007-08]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2007-08
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.04/Viz/2024 (निर्धारण वर्ा / Assessment Year :2007-08) Apparao Mutchakarla, Vs. Assistant Commissioner Of Vizag. Income Tax, Pan: Ahvpm 9813 F Ward-1(4), Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 28/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:
For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 131Section 133ASection 143(2)Section 143(3)Section 148Section 271(1)(c)
U/s.
271(1)(c) of the Act. However, the Ld. CIT (A)-NFAC by applying
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the provisions of section 249(4)(b) of the Act, dismissed the appeal of the assessee in limine. In our considered opinion, the Ld. CIT(A)-NFAC ought to have considered the submissions of the assessee with regard to the penalty levied
