KUDOS,PUNE vs. ACIT, CIRCLE-7, PUNE, PUNE
आयकर अपीलीय अधिकरण "ए" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH,
PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER
आयकर अपील सं. / ITA No.372/PUN/2025
धििाारण वर्ा / Assessment Year: 2017-18
M/s. Kudos,
40, M.G. Road, Camp,
Pune-411001
Maharashtra
PAN-AAOFK3546M
Vs.
ACIT, Circle-7, Pune
अपीलार्थी / Appellant
प्रत्यर्थी/Respondent
Assessee by:
Shri C.V. Deshpande
Department by:
Shri Ramnath P Murkunde
Date of hearing:
06-08-2025
Date of Pronouncement:
12-08-2025
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER:-
This appeal at the instance of assessee is directed against the order dated 17.12.2024 passed by the Ld.CIT(A), NFAC,
Delhi u/s 250 of the Income-tax Act, 1961 which is arising out of assessment order framed u/s 270A dated 15.03.2022 of the Income Tax Act, 1961. 2. The only grievance of the assessee is that Ld. CIT(A) erred in confirming the penalty of Rs. 2,38,688/- levied by the Assessing Officer (AO) u/s 270A of the Act.
At the outset Ld. Counsel for the assessee stated that the impugned penalty deserves to be deleted as the quantum
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addition already stands deleted by this Tribunal vide ITA No.
401/PUN/2021 dated 28.06.2022. 4. On the other hand Ld. Departmental Representative (DR) failed to controvert the submissions made by the Ld. Counsel for the assessee.
We have heard rival contentions and perused the record placed before us. In the assessment of the assessee for A.Y. 2017-18 framed on 10.12.2019 disallowance u/s 36(1)(va) of the Act at Rs. 3,86,228/- made for delay in depositing Employees contribution towards PF and ESI. On the said addition penalty u/s 270A has been levied at Rs. 2,38,688/- Against the quantum addition the assessee succeeded in the appeal before this Tribunal vide order dated 28.06.2022 in ITA No. 401/PUN/2021 and the disallowance u/s 36(1)(va) at Rs. 3,86,228/- has been deleted. Under the given scale whether the quantum stands deleted, the penalty levied u/s 270A of the Act has no legs to stand and the same is hereby deleted. Finding of Ld. CIT(A) is reversed. Penalty levied u/s 270A is deleted and effective grounds of appeal raised by the assessee are allowed. 6. In the result appeal of the assessee is allowed. Order pronounced on this 12th day of August, 2025. (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; ददिांक / Dated: 12th August, 2025. Neeta
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आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to:
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The Pr. CIT concerned.
4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, "A" बेंच,
पुणे / DR, ITAT, "A" Bench, Pune.
5. गार्ा फाइल / Guard File.
आदेशािुसार / BY ORDER,
Senior Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune.
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S.No.
Details
Date
Remarks
1. Draft dictated on 08.08.2025
P.S.
2. Draft placed before author
11.08.2025
A.M.
3. Draft proposed & placed before the Second Member
11.08.2025
J.M.
4. Draft discussed/approved by Second Member
11.08.2025
J.M.
5. Approved Draft comes to the Sr. PS/PS
12.08.2025
P.S.
6. Kept for pronouncement on 12.08.2025
P.S.
7. Date of uploading of Order
.08.2025
P.S.
8. File sent to Bench Clerk
.08.2025
P.S.
9. Date on which the file goes to the Head Clerk
.08.2025
Date on which file goes to the A.R. .08.2025
Date of Despatch of order .08.2025