vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’B” JAIPUR Mk

0 ,l- lhrky{eh]U;kf;dlnL; ,oJa hjkBksMdeys'kt;UrHkkb]Z ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyl-a@ITA No. 1077/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 The DCIT cuke M/s. Bharat Spun Pipe And Construction Company Circle-1 Vs. 43, Industrial Area, Jhotwara, Jaipur-302 012 Jaipur LFkk;hys[kk la-@thvkbZvkjl-a@PAN/GIR No.: AABFB 4917 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Tarun Kumar Mittal, CA jktLo dh vksjls@Revenue by: Shri Anil Kumar Bhardvaj, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 01/10/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: : 07/10/2025 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM By way of present the revenue challenges the order of the National Faceless Appeal Centre [ for short CIT(A) ] dated 28.05.2025. The dispute relates to the assessment year 2017.18. In this appeal the solitary ground raised by revenue reads as under :

‘’Whether on the facts and in the circumstances of the case and in law,the ld. CIT(A)is justified in deleting the penalty of R