2015 (6) TMI 894

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....alty u/s. 272A (2)(k) of the Income Tax Act. There was delay of 153 days in filing of appeals before the Tribunal. The assessee filed petitions for condonation of delay in filing of appeals before the Tribunal, stating that it was due to administrative reasons as well as the frequent changes in the office of the assessee, the decision to file the appeals was taken belatedly in as much as the frequent changes in the office were not anticipated and the said reason would constitute reasonable cause for condonation of delay in filing the appeals under consideration. The assessee's counsel placed reliance on the judgment of Supreme Court in the case of Collector, Land Acquisition vs. Katiji (1987) 167 ITR 471 wherein it is held that: "The Leg....

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....se two appeals are condoned and the appeals are admitted for adjudication. 5. Coming to the facts of the case for the assessment year 2010-2011 that the assessee is required to file e-TDS returns as per the provisions of sec.200(3) of the Act. The relevant details for the A.Y. 2010-11 are as under:- Period Due date for filing the return Date of reckoning Delay in No. of days Penalty leviable @100/day First Quarter 15.07.2010 30.03.2012 989 98,900 Second Quarter 15.10.2010 30.03.2012 897 89,700 Third Quarter 15.01.2011 30.03.2012 805 80,500 Fourth Quarter 15.05.2011 30.03.2012 685 68,500   Total     3,37,600/-   It was found....

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....e view that the assessee has willfully not complied with the notice issued. Since the assessee violated the statutory provisions of sec. 200(3) of the Act by not filing the TDS returns in time for the all the quarters of F.Y 2007-08, the JCIT levied a penalty of I6,29,900/- u/s.272A (2) (k) of the Act. Aggrieved by the order of the Assessing Officer, the assessee went in appeal before the Commissioner of Income Tax (Appeals). 6. The Commissioner of Income Tax (Appeals) observed that it is a fact that the quarterly returns for A.Ys 2008-09 and 2010-11 were not filed in time. Even now the returns relating to the above period are not filed. Even at time of hearing before the undersigned the Authorised Representative filed a letter explainin....