Kudos, Pune vs ACIT | s.250, 270A | ITAT Pune 2025

Income Tax Appellate Tribunal, A BENCH,

Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri C.V. Deshpande

For Respondent: Shri Ramnath P Murkunde

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.

3. At the outset Ld. Counsel for the assessee stated that the impugned penalty deserves to be deleted as the quantum addition already stands deleted by this Tribunal vide dated 28.06.2022.

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 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.

KUDOS,PUNE vs. ACIT, CIRCLE-7, PUNE, PUNE