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TMI Blog2013 (8) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... s of income by the assessee, the Assessing Officer was rightly not justified in levying the penalty - Decided against Revenue. - TAX APPEAL NO. 536 OF 2012 - - - Dated:- 15-1-2013 - AKIL KURESHI AND SONIA GOKANI, JJ. For the Appellant : Ms. Paurami B Sheth. For the Respondent : B.S. Soparkar. ORDER:- PER : Ms. Sonia Gokani Being aggrieved by the order of the Income Tax Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the penalty while disallowing various expenses for not having deducted/deposited TDS. When challenged before the CIT(Appeals), it partly allowed the said appeal upholding disallowance of expense and not confirming penalty. When further challenged before the Tribunal, it had allowed such order of the CIT(Appeals) whereby it disallowed expenses for want of timely deduction/deposit of TDS. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. On due consideration of the submissions of both sides and on examining the orders of all the authorities, we find no reason to interfere in this appeal in as much as both the authorities namely CIT(A) and ITAT have rightly deleted the penalty observing that the disallowance was due to non-payment of TDS, which was at the most a technical default. There being nothing to indicate any concealm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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