2019 (8) TMI 1865

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....O, AM : This appeal is filed by the assessee against the order of CIT(A)-1, Aurangabad dated 02.12.2016 for the Assessment Year 2011-12. 2. The grounds raised by the assessee are as under :- "1. Commissioner 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 cancellin....

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....Counsel for the assessee submitted that considering the date of remitting of the tax to the Government Account, the penalty leviable by the Assessing Officer should be in the range of Rs.16,300/- (delay of 163 days only) and not 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) ....

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....of the Tribunal in the case of Nav Maharashtra Vidyalaya and others (supra). We find the contents of para 28 of the said order of the Tribunal (supra) is relevant in this regard and the same are extracted hereunder :- "28. .......... 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-....