DCIT., CENTRAL CIRCLE-3(2), HYDERABAD vs. JODAS EXPOIM PRIVATE LIMITED, HYDERABAD
In the result, appeal filed by the Revenue is dismissed
ITA 702/HYD/2024[2016-17]Status: DisposedITAT Hyderabad16 May 2025AY 2016-17
Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.702/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2016-17) Dy. C.I.T Vs. M/S. Jodas Expoim (P) Ltd Central Circle 3(2) Siddipet, Telangana Hyderabad Pan:Aabcj8653L (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ravi Bharadwaj, Ca राज" व "ारा/Revenue By:: Shri Srinath Sadanala, Dr सुनवाई की तारीख/Date Of Hearing: 05/03/2025 घोषणा की तारीख/Pronouncement: 16/05/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Revenue Is Directed Against The Order Dated 7/5/2024 Arising From The Penalty Order Passed U/S 271Aa Of The I.T. Act, 1961 For The A.Y 2016-17. 2. The Revenue Has Raised The Following Grounds Of Appeal: “1) Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Deleting The Penalty Levied U/S 271Aa Of The Act Even Though The Assessee Failed To File Form 3Ceb As Mandated U/S 92E Of The Act Within The Time Prescribed U/S 139(1) Of The Act? 2) Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Deleting The Penalty Levied U/S 271Aa Of The Act Even Though The Assessee Failed To Report
For Appellant: Shri Ravi Bharadwaj, CAFor Respondent: : Shri Srinath Sadanala, DR
Section 115JSection 133ASection 139(1)Section 233ASection 271ASection 92ASection 92CSection 92DSection 92E
92A of the Act r.w.
Rule 10D of the I.T. Rules, 1962. The learned CIT (A) deleted the
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ITA No 702 of 2024 JODAS EXPOIM P LTD
penalty levied u/s 271AA of the Act while passing the impugned order.
4. Before the Tribunal, the learned DR has submitted that the survey was conducted in the case
