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2019 (8) TMI 1865 - ITAT PUNEPenalty u/s 272A(2)(k) r.w.s. 200(3) - assessee filed the TDS return late for all the quarters with the meaningful delay of 163 days only - HELD THAT:- As perusing the calculating sheet furnished by the assessee before us and also the decision of the Tribunal of Nav Maharashtra Vidyalaya and others [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 for explanation and justification of the delay of 163 days. Accordingly, we remit back all the issues to the file of the CIT(A) for fresh adjudication. It is hereby directed that the CIT(A) shall pass a speaking order after granting reasonable opportunity of being heard to the assessee - Appeal of the assessee is allowed for statistical purposes.
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