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TMI Blog2019 (8) TMI 1865X X X X Extracts X X X X X X X X Extracts X X X X ..... rs [ 2017 (1) TMI 722 - ITAT PUNE] , we find it is relevant to remand the issue to the file of the CIT(A) to consider the ratio laid down in the decision of the Tribunal in the case of Nav Maharashtra Vidyalaya and others (supra). The event of remitting to Government proceeds the event of filing of eTDS statements. Considering the above, we find the CIT(A) may grant opportunity to the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Income Tax Appeals has erred in confirming the Penalty u/s 272A(2)(k) r.w.s. 200(3) of Rs.1,09,304/- same may please be deleted. 2. CIT(A) has erred in not cancelling the penalty order by CIT, as said order is without prejudice and sufficient opportunity u/s 274, hence bad in law. 3. Appellant prays for just and equitable relief. 4. Appellant prays to add, alter, amend, cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot the delay and amount of penalty as quantified by the Assessing Officer and the CIT(A). Further, ld. Counsel mentioned that this matter can be verified again by the CIT(A) and the issue can be remanded to the file of the CIT(A). Further, ld. Counsel for the assessee filed a copy of the decision of the Co-ordinate Bench of the Tribunal in the case of Nav Maharashtra Vidyalaya vide ITA No.832/PN/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .......... We hold so. In this bunch of appeals, there are cases where the assessee has defaulted in restricted from the date of payment of TDS to the date of filing e-TDS statements in such cases, the returns were delayed because of default on behalf of the deductor. In such cases, penalty under section 272A(2)(k) of the Act is leviable. However, the same is to be restricted from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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