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TMI Blog2013 (11) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... it of the Chartered Accountant submitting that it was his bonafide mistake – The issue was restored for fresh decision. - Tax Appeal No. 427 of 2013 - - - Dated:- 11-11-2013 - M. R. Shah And R. P. Dholaria,JJ. For the Appellant : Mr. SN Divatia, Advocate For the Respondent : Mrs. Mauna M. Bhatt, Advocate JUDGMENT (Per : Honourable Mr. Justice M. R. Shah) 1.00. Being aggrieved by and dissatisfied with the impugned Judgement and Order dtd. 4/1/2013 passed by the Income Tax Appellate Tribunal (hereinafter referred to as the ITAT) in ITA No.2308/Ahd/2012 with respect to AY 2008-09, the assessee has preferred the present Tax Appeal with the following proposed question of law : (A) Whether on the facts and in the circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of filing of inaccurate particular of income. The assessee, being aggrieved by and dissatisfied with the same, preferred an appeal before the CIT(A) and the CIT(A) dismissed the said appeal preferred by the assessee. Being aggrieved by and dissatisfied with the order passed by the CIT(A) in confirming the penalty under section 271(1)(c) of the Income Tax Act, the assessee preferred appeal before the ITAT and by the impugned Judgement and Order the learned tribunal has dismissed the said appeal confirming penalty under section 271(1)(c) of the Income Tax Act mainly on the ground that the assessee has not produced any supporting evidence / document / Affidavit of the Tax Consultant, to substantiate his case that there was bonafide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that he has no objection if the matter is remitted to the ITAT and granting permission to the appellant here to place on record of the ITAT Affidavit of the Chartered Accountant, which is placed on record before this Court. 7.00. Having heard Mr.Divatia, learned counsel appearing on behalf of the appellant and Mr.Manish Bhatt, learned counsel appearing on behalf of the revenue and considering the impugned orders passed by the CIT(A) as well as learned ITAT, it appears that from the very beginning it was the case on behalf of the assessee that due to bonafide mistake of the Tax Consultant of the assessee, the claim of set off of carry forward business loss was made against the income from other source during the year under consideration, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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