STAR QUENCHERS SPIRIT PVT. LTD,NASHIK vs. JOINT COMMISSIONER OF INCOME TAX (TDS), RANGE, NASHIK
In the result, appeal of the assessee is dismissed
ITA 251/PUN/2023[2011-12]Status: DisposedITAT Pune04 May 2023AY 2011-12
Bench: Shri S.S.Godara& Dr. Dipak P. Ripotestar Quenchers Spirit Pvt. Vs Jcit – Tds Range, Ltd., Flat No.1-1, Basant Nashik. Building, Spandan Nagar, Cidco, Aurangabad. Pan: Aancs 2939 J Appellant Respondent Assessee By : None Revenue By : Shri M.G. Jasnani, Dr Date Of Hearing : 01/05/2023 Date Of Pronouncement : /05/2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assesseeagainst The Orderof Commissioner Of Income Tax (Appeals) [Nfac], Delhi,Dated 30.01.2023U/S. 250 R.W.S. 254 Of The Act For A.Y.2011-12.The Assesseehas Raised The Following Grounds Of Appeal: 1. Cit(A) Has Erred In Not Deleting The Rs.1,09,304/- Penalty As Directed By Itat In Its Order Para 4,5,6. Appellant Prays To Delete Whole Of The Penalty Confirmed By Cit(A) Of Rs. 1,09,304/- 2. Without Prejudice To Ground No.1 Rs. 1,09,304/- Cit(A) Has Erred In Exceeding His Jurisdiction In Conforming Penalty Of Star Quenchers Spirit Pvt. Ltd.
For Appellant: NoneFor Respondent: Shri M.G. Jasnani, DR
Section 200(3)Section 250Section 272A(2)(k)
TDS statements. The Assessing
Authority, therefore, in the absence of any explanation having been offered by the appellant, levied penalty under section 272A(2)(k
