IN INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B , BANGALORE BEFORE SHRI S.K.YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA No.667 (Bang) 2015 (Assessment years : 2011 12) Shri K. Krishnamurthy, Chowdeshwari Prasanna No. 94, 1st main, 2nd Cross, Prashanth Extension, Hope far, Whitefield, Bangalore 560066 PAN: AVXPK5376K Appellant Vs DCIT, Circle 7(1), Bangalore Respondent Assessee by : Shri Prathik, C. A. Revenue by : Shri AR. V. Sreenivasan, JCIT Date of hearing : 23-08-2016 Date of pronouncement: -10-2016 ORDER PER A. K. GARODIA, A. M.: This is assessee s appeal directed against Order of CIT (A) 4 Bangalore dated 04.03.2015 for A. Y. 2011 12. 2. assessee has raised as many as 6 Grounds but only grievance of assessee is about penalty u/s 271AAA. 3. Learned AR of assessee submitted that reliance was placed by assessee on tribunal order rendered in case of DCIT vs. Pioneer marbles & Interiors Ltd. As reported in 19 Taxman.com 301 (Kol.) and contents of this tribunal order are reproduced by CIT (A) on pages 13 to 15 of his order. He placed reliance on this tribunal order. Learned DR of 2 IT (TP) No.92/B/2015 revenue supported orders of authorities below. He also submitted that it is noted by CIT (A) in Para 6 of his order that assessee has not made payment of tax and interest even after penalty notice was issued and further time was allowed for payment of tax. 4. We have considered rival submissions. We find that this is noted by A. O. in penalty order that assessee has filed letter dated 10.09.1013 requesting for time to make payment of taxes and time was granted till 30.09.2013 but assessee did not pay taxes and under these facts, he imposed penalty u/s 271AAA. As per tribunal order cited before CIT (A) and also before us, assesssee in that case, assessee made payment of tax and interest in full on getting demand notice in that case u/s 156 and under these facts, tribunal held that since no time limit is prescribed for payment of tax and interest, payment of tax and interest on raising demand u/s 156 is good compliance of this payment requirement and A.O. cannot insist that such payment should have been made before filing of return but in present case, payment of tax and interest has not been made till now because no such evidence of payment has been brought on record before us or before lower authorities. Hence in facts of present case, this tribunal order is not applicable. Moreover, since assessee has not complied with specific requirements of sub section (2) of section 271AAA about payment of taxes and interest and therefore, assessee is not eligible for benefit of this sub section (2) of section 271AAA. Hence, we decline to interfere in order of CIT (A). 3 IT (TP) No.92/B/2015 5. In result, appeal of assessee is dismissed. Order pronounced in open court on date mentioned on caption page. Sd/- Sd/- (SUNIL KUMAR YADAV) (A.K. GARODIA) JUDICAL MEMBER ACCOUNTANT MEMBER Place: Bangalore: Dated: 17.10.2016 Am /AKG/ DS / Copy to : 1 Appellant 2 Respondent 3 CIT(A)-II Bangalore 4 CIT 5 DR, ITAT, Bangalore. 6 Guard file By order, AR, ITAT, Bangalore K. Krishnamurthy v. DCIT, Circle–7(1), Bangalore