Income Tax Appellate Tribunal - Bangalore
M/S Pacific Internet India Private ... vs The Deputy Commissioner Of Incoem Tax ... on 15 September, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
"A" BENCH : BANGALORE
BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER
AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER
ITA No.288/Bang/2017
Assessment year : 2008-09
M/s. Pacific Internet India Pvt. Vs. The Deputy Commissioner of
Ltd., Income Tax,
Unit 2, First Floor, Innovator Circle 5(1)(2),
Block, ITPL, Whitefield Road, Bengaluru.
Bengaluru-560066.
PAN : AABCP 2053 Q
APPELLANT RESPONDENT
Assessee by : Smt. Aparna Bhandari, CA
Revenue by : Shri. B. R. Ramesh, JCIT
Date of hearing : 13.09.2017
Date of Pronouncement : 15.09.2017
ORDER
Per Sunil Kumar Yadav, Judicial Member
This appeal is preferred by the assessee against the order of CIT(A), inter alia, on the following grounds:
Ground No. 1
On the facts and in the circumstances of the case and in law, the Learned Assessing Officer has erred in initiating penalty proceedings under Section 271(1)(c) of the Act, without recording any adequate reason for such initiation and the learned CIT(A) has erred in confirming the same.Ground No. 2
On the facts and in the circumstances of the case and in law, the Learned CIT(A) has erred in deciding the case on merit on the ITA No. 288/Bang/2017 Page 2 of 2 ground that in spite of several attempts to contact the Appellant, he had remained unavailable.Ground No. 3
The Commissioner of Income Tax (Appeals) has erred in not providing an opportunity to the Appellant to condone the delay in filing of appeal.
The Appellant prays that each of the above grounds be considered discretely and without prejudice to each other.
2. During the course of hearing, the assessee has moved an application for the withdrawal of the appeal to which the Revenue has no objection. Therefore, this appeal is dismissed as withdrawn.
3. In the result, appeal of the assessee is dismissed.
Pronounced in the open court on 15th September, 2017.
Sd/- Sd/-
(INTURI RAMA RAO) (SUNIL KUMAR YADAV)
Accountant Member Judicial Member
Bangalore.
Dated:15th September, 2017.
/NShylu/*
Copy to:
1. Appellants
2. Respondent
3. CIT
4 . Guard file
By order
Sr. Private Secretary,
ITAT, Bangalore.