Court :
ITAT Visakhapatnam
Brief :
This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Vijayawada in Appeal No.10149/CIT(A)/VJA/2019-20 dated 30.07.2020 for the Assessment Year (A.Y.) 2010-11.
Citation :
ITA 179/VIZ/2020
IN THE INCOME TAX APPELLATE TRIBUNAL,
VISAKHAPATNAM BENCH, VISAKHAPATNAM
(through web-based video conferencing platform)
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER&
SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER
I.T.A.No.179/Viz/2020
Assessment Year:2010-11)
M/s Tummidi Brothers Jewellery Shop No.196, MGWCC Thadithota Rajamahendravarm [PAN :AAFFT5256N]
Appellant
Vs.
Income Tax Officer Ward-3 Rajamahendravaram
Respondent
Appellant by :Shri G.V.N.Hari, AR
Respondent by: Shri B.Rama Krishna, DR
Date of Hearing :26.11.2020
Date of Pronouncement : 23.12.2020
O R D E R
Per Shri D.S.Sunder Singh, Accountant Member :
This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Vijayawada in Appeal No.10149/CIT(A)/VJA/2019-20 dated 30.07.2020 for the Assessment Year (A.Y.) 2010-11.
2. Ground No.1 and 6 are general in nature which does not require separate adjudication.
3. During the appeal hearing, the assessee did not press ground No.2 which is related to disallowance of Rs.4,70,309/- made u/s 40(a)(ia) of the Income Tax Act, 1961 (in short ‘Act’). Therefore ground No.2 is dismissed as not pressed.
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