In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.319/Pun/2019 िनधा"रणवष" / Assessment Year : - Deputy Collector Office, The Jcit, Tds, Range, Main Road, Udgir, Tq.Udgir, Vs Nashik. Dist.Latur - 413517. Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri S P Walimbe – Dr Date Of Hearing 29/06/2022 Date Of Pronouncement 04/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Aurangabad Arising Out Of Assessing Officer’S Order Section 272A(2)(K) R.W.S 200(3) Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’) Dated 26.11.2018. 2. The Only Issue Involved In This Appeal Is Levy Of Penalty U/S.272A(2)(K) Of The Act. The Assessing Officer Vide Order Dated 05/02/2014 Levied Penalty U/S.272A(2)(K) Of The Act For Delay In Filling Quarterly Statements Of Tax Deducted At Source (Tds) U/S.200(3) Of The Act.

section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS returns under section