2013 (12) TMI 305

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....nfirmed the illegal Penalty of Rs.67,430 imposed by the learned Addl. CIT(TDS), Bhubaneswar by invoking section 272A(2)(k) of the Act.    3. For that the learned AddI C.I.T(TDS) should not have imposed the penalty ignoring the fact that Assessee has a just and reasonable cause for delay in filling of quarterly TDS return.    4. For that the learned C.I.T(A) should not have treated the fault of authorized franchise of the department as the fault of Assessee and should not have confirmed the penalty order passed by the Addl. CIT(TDS), Bhuabneswar.    5. For that when the Assessee has submitted the return to the franchise in time for the delay caused by the franchise in uploading the TDS return the poor A....

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....ned 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 Government. He submitted that the reason for delay in filing the e-TDS for PH Division, Baripada is due to delay in uploading the data by the concerned franchise holder although data regarding quarterly e-TDS of different quarters pertaining to the FY 2008-09 has been handed over much earlier to him as tabulated hereunder. Sl.No. Name of the quarter Date of receipt by the franchise. Date of....