CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED (SUCCESSOR TO LIQUIDHUB INDIA PRIVATE LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

ITA 2753/PUN/2025Status: DisposedITAT Pune19 January 2026AY 2020-21Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)16 pages
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What did the Tribunal hold?

The Tribunal held that the penalty under Section 270A was not leviable as the assessee had voluntarily withdrawn the claim and the issue was debatable due to prior judicial precedents. Furthermore, the penalty order was passed against a merged entity, rendering it void.

What were the facts?

The assessee company claimed a deduction for Health and Education Cess, which was later withdrawn due to a retrospective amendment. The Assessing Officer initiated penalty proceedings under Section 270A for alleged under-reporting of income. The penalty was confirmed by the CIT(A).

What were the issues?

Whether penalty under Section 270A is leviable when the assessee voluntarily withdraws a claim due to retrospective amendment and whether the penalty order is valid if passed against a merged entity.

Which sections of the Income-tax Act were involved?

Section 270A,Section 155(18),Section 40(a)(ii)

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Income Tax Appellate Tribunal, PUNE BENCHES “SMC” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Sudin Sabnis and Shri Siddhesh
For Respondent: Shri Madhukar Anand-JCIT(through virtual)
Hearing: 05/01/2026Pronounced: 19/01/2026

PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income Tax Act, 1961 for the A.Y.2020-21 dated 02.09.2025 emanating from the Penalty Order passed under section ITA No.2753/PUN/2025 [A] 270A of the Act, dated 17.03.2023. The Assessee has raised the following grounds of appeal : “General and Legal Grounds

The order continues below.

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