{"id":97587,"date":"2004-12-16T00:00:00","date_gmt":"2004-12-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/assistant-commissioner-of-income-vs-hotel-navaratna-complex-on-16-december-2004"},"modified":"2018-11-15T09:11:02","modified_gmt":"2018-11-15T03:41:02","slug":"assistant-commissioner-of-income-vs-hotel-navaratna-complex-on-16-december-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/assistant-commissioner-of-income-vs-hotel-navaratna-complex-on-16-december-2004","title":{"rendered":"Assistant Commissioner Of Income &#8230; vs Hotel Navaratna Complex on 16 December, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Income Tax Appellate Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Assistant Commissioner Of Income &#8230; vs Hotel Navaratna Complex on 16 December, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2005) 92 TTJ Bang 919<\/div>\n<div class=\"doc_bench\">Bench: G Veerabhadrappa, G Chowdhury<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>G.E. Veerabhadrappa, A.M.<\/p>\n<p>1. These are appeals by the Revenue arising out of the consolidated order dt. 1st Oct., 2001, of the CIT(A), Mangalore, for the asst. yrs. 1985-86 to 1988-89. The only dispute in all these appeals relate to the imposition of penalty under Section 271(1)(a) of the IT Act, 1961.\n<\/p>\n<p>2. The brief facts are as follows. There has been a delay in filing the returns of income for all the years in question. The assessee has explained that, since the assessee was not earning any positive income requiring it to file the returns, it has not filed the returns of income for these years. The assessee has stated that it was engaged in the construction of hotel at Mangalore during these years and did not actually indulge itself in the business. Therefore, although some of the additions came to be sustained in respect of cost of construction, that does not mean that the additions have been sustained on the basis of estimates and it had nothing to do with the actual earning of income. The facts, as already discussed by the Revenue authorities, do not show that the assessee has earned any positive income which required the assessee to file the returns of income. It is found that the GIT(A) has appreciated all the facts and also the fact that the other penalties have all been deleted and has actually deleted the penalties in question. We decline to interfere in the matter. The order of the CIT(A) is, therefore, confirmed.\n<\/p>\n<p>3. In the result, the appeals are dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Appellate Tribunal &#8211; Bangalore Assistant Commissioner Of Income &#8230; vs Hotel Navaratna Complex on 16 December, 2004 Equivalent citations: (2005) 92 TTJ Bang 919 Bench: G Veerabhadrappa, G Chowdhury ORDER G.E. Veerabhadrappa, A.M. 1. These are appeals by the Revenue arising out of the consolidated order dt. 1st Oct., 2001, of the CIT(A), [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-97587","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Assistant Commissioner Of Income ... vs Hotel Navaratna Complex on 16 December, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/assistant-commissioner-of-income-vs-hotel-navaratna-complex-on-16-december-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Assistant Commissioner Of Income ... vs Hotel Navaratna Complex on 16 December, 2004 - Free Judgements of Supreme Court &amp; 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