2011 (5) TMI 1027

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....wband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-famil....

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....re, issued notice u/s.272A(2) of the Act on 18.04.2007 and its reminder on 07.08.2007, but the assessee did not respond them. The Assessing Officer further observed that the requisite e-TDS returns were not filed even upto the time of passing the penalty order. He, therefore, imposed a penalty of Rs. 1,08,000/- on the assessee u/s. 272A(2) of the Income-tax Act, which stood confirmed by the CIT(A)....

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....g the quarterly e-filing returns. The learned DR, on the other hand, argued that the assessee was afforded sufficient opportunity of hearing before the CIT(A), but he failed to appear and show any reasonable cause for his failure. In view of these facts and having considered the submissions of both the parties, we feel that in the interest of justice and fair play to both the parties, the matte....