2017 (1) TMI 856

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....lenging the order, dated 10/03/2014, of the CIT (A)-14, Mumbai the Assessing Officer(AO) has filed the present appeal. While examining the records of the assessee, he found that the assessee had filed the TDS returns after the due dates that were required to be filed at the end of every quarter under the provisions of section 200(3) read with Rule 31A of the Income Tax Rules, 1962 (Rules). He furt....

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....of the Act should not be levied. In response to the notice, the assessee admitted that there were occasional delays in filing TDS returns, that there were no major defaults in deduction and payments of the taxes. The AO observed that reasons given by the assessee did not satisfy the requirement of establishing reasonable cause for not fulfilling stated the obligations under the Act. Finally, he im....

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....4. After considering the submission of the assessee and the penalty order passed by the AO, the FAA held that clause (k)of the section required the assessee is to deliver or cause to be delivered a copy of the statement within the time specified u/s. 200 (3) of the Act, that the assessee is were required to prepare a statement in prescribed form and to deliver the same to prescribed authority, tha....

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....partmental Representative (DR) stated that matter could be decided on merits. As noted earlier, none appeared on behalf of the assessee nor any application for adjourning the matter was filed. So, we are deciding the issue on the basis of available material. We find that the FAA had called for the details of delay and filing of TDS returns, that she had followed the order of the Tribunal and had d....