auditor resignation and new appointment

if he has accepted the said appointment for FY 2016 17 then he has to perform his duties

Hello mr.kundan,
your question states - "statutory auditor of Pvt. Ltd.Co. has given his resignation in the month of 1. feb.,2018 before filing annual return and audit for F.Y. 2016-17."

But due date of filing annual accts for 2016-17 is 30.10.17 (which is already signed and filed) and your auditor resigned in 2018. so where is the problem?

I think you are filing it with additional fees. right ?

due date of filing annual accts for 2016-17 is 30.10.17 (which is not signed and filed) and my auditor resigned in 2018. without filled annual return and balance sheet so problem? dear mam Richa ji

In this case, auditor was bound to perform his duties. In september itself which is the last month for holding agm, accounts should have been approved by shareholders.
I absolutely agree with Mr. Prashant jadhav.

Yes, if he has been appointed as Statutory Auditor for the FY 16-17 he is ought to do his work for the period.
1. If you have a Company Secretary you can get Ur forms signed from him, or
2. Since he has resigned on 1.2.18 , ask him file ADT 3( if he doesn't file he is punishable u/s 140(3)), create a casual vacancy and appoint an auditor according to the provision of sec 139(8)

If he has not performed audit, is he punishable ?