KUDOS,PUNE V. ACIT, CIRCLE-7, PUNE, PUNE

ITA 372/PUN/2025

AI Insights

The case involves M/s. Kudos, the appellant, contesting a penalty imposed by the Assessing Officer (AO) under section 270A of the Income Tax Act, 1961, which was confirmed by the CIT(A). The penalty was based on a disallowance made under section 36(1)(va) for delay in depositing employees' contributions towards PF and ESI. However, the Tribunal had previously deleted this disallowance, leading to the current appeal to contest the penalty. The Departmental Representative did not successfully counter the appellant's arguments, leading to the Tribunal's decision to delete the penalty.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717680 (ITAT-PUNE)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 11-02-2025
• Other Referred Cases: ITA No. 401/PUN/2021
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P MURKUNDE
• Assessee Lawyers: C.V.DESHPANDE

Judgement Text

" आयकर अपीलीय अधिकरण \"ए\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"A\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.372/PUN/2025 धििाारण वर्ा / Assessment Year: 2017-18 M/s. Kudos, 40, M.G. Road, Camp, Pune-411001 Maharashtra PAN-AAOFK3546M Vs. ACIT, Circle-7, Pune अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee by: Shri C.V. Deshpande Department by: Shri Ramnath P Murkunde Date of hearing: 06-08-2025 Date of Pronouncement: 12-08-2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER:- This appeal at the instance of assessee is directed against the order dated 17.12.2024 passed by the Ld.CIT(A), NFAC, Delhi u/s 250 of the Income-tax Act, 1961 which is arising out of assessment order framed u/s 270A dated 15.03.2022 of the Income Tax Act, 1961. 2. The only grievance of the assessee is that Ld. CIT(A) erred in confirming the penalty of Rs. 2,38,688/- levied by the Assessing Officer (AO) u/s 270A of the Act. 3. At the outset Ld. Counsel for the assessee stated that the impugned penalty deserves to be deleted as the quantum Printed from counselvise.com 2 ITA No.372/PUN/2025 addition already stands deleted by this Tribunal vide ITA No. 401/PUN/2021 dated 28.06.2022. 4. On the other hand Ld. Departmental Representative (DR) failed to controvert the submissions made by the Ld. Counsel for the assessee. 5. We have heard rival contentions and perused the record placed before us. In the assessment of the assessee for A.Y. 2017-18 framed on 10.12.2019 disallowance u/s 36(1)(va) of the Act at Rs. 3,86,228/- made for delay in depositing Employees contribution towards PF and ESI. On the said addition penalty u/s 270A has been levied at Rs. 2,38,688/- Against the quantum addition the assessee succeeded in the appeal before this Tribunal vide order dated 28.06.2022 in ITA No. 401/PUN/2021 and the disallowance u/s 36(1)(va) at Rs. 3,86,228/- has been deleted. Under the given scale whether the quantum stands deleted, the penalty levied u/s 270A of the Act has no legs to stand and the same is hereby deleted. Finding of Ld. CIT(A) is reversed. Penalty levied u/s 270A is deleted and effective grounds of appeal raised by the assessee are allowed. 6. In the result appeal of the assessee is allowed. Order pronounced on this 12th day of August, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; ददिांक / Dated: 12th August, 2025. Neeta Printed from counselvise.com 3 ITA No.372/PUN/2025 आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"A\" बेंच, पुणे / DR, ITAT, \"A\" Bench, Pune. 5. गार्ा फाइल / Guard File. आदेशािुसार / BY ORDER, Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com 4 ITA No.372/PUN/2025 S.No. Details Date Remarks 1. Draft dictated on 08.08.2025 P.S. 2. Draft placed before author 11.08.2025 A.M. 3. Draft proposed & placed before the Second Member 11.08.2025 J.M. 4. Draft discussed/approved by Second Member 11.08.2025 J.M. 5. Approved Draft comes to the Sr. PS/PS 12.08.2025 P.S. 6. Kept for pronouncement on 12.08.2025 P.S. 7. Date of uploading of Order .08.2025 P.S. 8. File sent to Bench Clerk .08.2025 P.S. 9. Date on which the file goes to the Head Clerk .08.2025 10. Date on which file goes to the A.R. .08.2025 11. Date of Despatch of order .08.2025 Printed from counselvise.com "