RAJENDRA SHIVAJI THETE,NASHIK vs. ITO WARD 2(1), NASHIK
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 2431/PUN/2024[2018-19]Status: DisposedITAT Pune21 Feb 2025AY 2018-19
Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2431/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 Rajendra Shivaji Thete, Vs. Ito, Ward-2(1), Nashik. Shivanjali, Plot No.25, H.No.4669, Shivaji Nagar, Ozar Mig, Nashik- 422206. Pan : Abwpt0060C Appellant Respondent Assessee By : None Revenue By : Shri Arvind Desai : 09.01.2025 Date Of Hearing Date Of Pronouncement : 21.02.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.09.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Commissioner Of Income Tax Is Not Justified In Levying Penalty U/S 270A Of Rs. 1,49,704/- On The Ground That The Assesse Had Under Reporting Of Income In Consequence Of Misreporting Of Income. In Consequence Of Misreporting Without Appreciating That The Said Levy Of Penalty Was Not Justified In Law.
For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 147Section 148Section 270A
condoning the delay of 223 days in filing the appeal before him & has not gone into merits of the case. From the statement of facts, we find that the assessee is a salaried employee & belongs to technical background. The return of most of the employees of CEAT Co., Bosch Company, HAL & Mahindra &
Mahindra including that of the assessee was filed