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        <h1>Invalid penalty order due to unreasonable delay; Tribunal stresses adherence to timelines</h1> <h3>Hindustan Coca-Cola Beverages Co. P. Ltd. Versus JCIT Range-74, New Delhi.</h3> Hindustan Coca-Cola Beverages Co. P. Ltd. Versus JCIT Range-74, New Delhi. - TMI Issues Involved:1. Validity of penalty order under section 271C of the Act.2. Timeliness of penalty proceedings initiation.3. Justifiability of penalty imposition under section 271C.4. Compliance with legal provisions regarding penalty initiation and imposition.Issue 1: Validity of Penalty Order under Section 271C of the Act:The appeal challenged the order under section 250(6) r.w.s 271C of the Act, confirming a penalty of Rs. 1,05,36,376 imposed by the Ld. CIT(A). The appellant argued that the order lacked justifiable reasoning, ignored submissions, and failed to consider judicial precedents, thus being bad in law. The appellant contended that the penalty was imposed without a Document Identification Number (DIN), as mandated by a CBDT circular. The appellant also raised concerns about the penalty being initiated 14 years after the end of the financial year, questioning its validity.Issue 2: Timeliness of Penalty Proceedings Initiation:The assessment order under section 143(3) of the Act was completed on 17.12.2008, with penalty proceedings initiated much later on 27.03.2019, concerning non-deduction of tax at source. The appellant argued that such a delay in initiating penalty proceedings, especially after 14 years, was unreasonable and beyond the limitation period. The appellant cited various case laws to support the argument that the penalty proceedings were time-barred under section 275 of the Act.Issue 3: Justifiability of Penalty Imposition under Section 271C:The appellant contended that the penalty order under section 271C was void ab initio due to the delay in initiation and lack of reasonable cause for the alleged failure in tax deduction. The appellant also argued that the penalty was based on the disallowance made by the AO under section 40(a)(i) of the Act, which was known prior to the completion of assessment, rendering the penalty proceedings unjustifiable.Issue 4: Compliance with Legal Provisions Regarding Penalty Initiation and Imposition:The Tribunal analyzed the proposition presented by the appellant, emphasizing that penalty proceedings initiated after 14 years were beyond a reasonable period. Referring to relevant case laws, the Tribunal concluded that the penalty levied in this case should be deleted due to the belated initiation of penalty proceedings and the violation of the limitation period specified under section 275 of the Act. The Tribunal set aside the orders of the authorities below and deleted the penalty, highlighting the importance of complying with legal provisions regarding the initiation and imposition of penalties under the Income Tax Act.This detailed analysis of the judgment highlights the key issues involved, the arguments presented by the parties, and the Tribunal's decision based on legal principles and precedents.

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