आयकर अपील(cid:10)य अ(cid:11)धकरण, इ(cid:15)दौर (cid:15)यायपीठ, इ(cid:15)दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA No.699/Ind/2019 Assessment Year:2015-16

आदेश / O R D E R PER KUL BHARAT, J.M:

This appeal by the assessee is directed against the order of ld.

Commissioner of Income Tax (Appeals)(in short ‘Ld. CIT(A)’, Bhopal-

3 dated 23.04.2019.

The assessee has raised following grounds of appeal:

“1. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in maintaining the levy of penalty under section 271AAB of the Act without properly appreciating the facts of the case and submissions made before him.

2. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in maintaining the levy of penalty under section 271AAB of the