2013 (12) TMI 305

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....he following grounds.    "1. For that the impugned order passed by the authorities below are not just and proper under the facts and in the circumstances of the case and hence is liable to be quashed in the interest of justice.    2. For that the learned CIT (A) should not have confirmed the illegal Penalty of Rs.67,430 imposed by the learned Addl. CIT(TDS), Bhubaneswar by in....

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....he eye of law the same is liable to be deleted in the interest of justice." 2. The brief facts are that the Addl.CIT(TDS) found from the Database of the Department that the quarterly e-TDS returns for the four quarters of the financial year 2008-09 have been filed by the assessee belatedly, for which he imposed penalty of Rs.67,430 u/s.272A(2)(k) of the I.T.Act,1961 as mentioned in his order as u....

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....reiterated the submissions as were made before the learned CIT(A) and contended that as per PWD accounting procedure, Income-tax is deducted from the contractors'/ suppliers' bills and credited to the respective head of Central Government through book adjustment. Thereafter, e-TDS was filed through M/s.SMA-e- Expert, Badabazar, Baripada which is a franchise holder for filing of e-TDS on behalf of ....

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...., the impugned levy of penalty being not justified is liable to be cancelled. He furnished copies and placed reliance on the orders of the ITAT, Cuttack Bench in the case of Under Secretary & DDO, Panchayati Raj (Gram Panchayat) Department v. Addl.CIT(TDS) in ITA No.499/CTK/2011 dt.29.06.2012 for the Assessment Year for the Assessment Year 2009-10 and in ITA No.441/CTK/2012 dt.30.10.2012 for the A....