TaxTMI 
TaxTMI 
2018 (9) TMI 1740
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....ys, 855 days, 765 days and 660 days respectively in delivering or causing to be delivered the said statement within the time specified in sub- section (3) of section 200 of the Act. The person responsible [hereinafter referred to as "PR"] making the aforesaid compliance was put to notice requiring him to show cause as to why penalty under the provisions of section 272A(2)(k) read with section 274 of the Act not to be levied for late filing of the quarterly statements. In response, it was submitted that TDS of officers and staff working in the jurisdiction of PR was being deducted by PCDA WC, Chandigarh and TDS return was also being filed by them. It was submitted that on 27.03.2012, PCDA WC, Chandigarh, directed the assessee PR to obtain separate TAN, DDO Registration No., DDO Code, PIN code of Patiaia office etc. Thereafter all the said things was applied and received and further intimated to PCDA (WC), Chandigarh on 09.01.2013. Further, no intimation was received from PCDA(WC), Chandigarh to the assessee regarding deduction and deposit of TDS. It was contended that only after receiving notice of ITO (IDS), Patiala regarding non filing of TDS return of 24Q of quarter 1, 2nd ,3r....
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.... occasioned because of the bonafide belief that such quarterly statement can be filed as late as has been filed in the instant case. The default may not be contumacious but there is definitely a conscious disregard of the obligation cast upon the PR. Besides, if a default or a mistake can be avoided or obviated by exercising some care and caution, such default cannot be considered as occasioned by a reasonable cause or a sufficient cause. Imposition of penalty in such cases would also act as a deterrent for the PR to be careful and not cause breach of the statutory provision without any reasonable cause. The imposition of penalty is, hereby, confirmed. It is ordered accordingly." 6. Aggrieved, the assessee has come up in appeal before us raising the following grounds: "1. Because the action for upholding the levy of penalty u/s 272A(2)(k) for Rs. 1,61,390/- is being challenged on facts & law and the quantum thereof is being disputed too. 2. That the appellant prays for any consequential relief and or legal claim arising out of the present appeal and leave for any addition, deletion, amendment and modification in the grounds of appeal before the disposal of the ....
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.... case annexed with the submissions as under: It was also pointed out that documents evidencing the same had also been annexed thereto .Ld.Counsel for the assessee therefore contended that the assessee had sufficiently demonstrated the existence of reasonable cause for the late deposit of TDS returns and the findings of the CIT(A) in this regard were therefore incorrect.It was contended that the penalty levied therefore ought to be deleted. The Ld. DR on the other hand relied upon the order of the CIT(Appeals). 9. We have heard both the parties ,gone through the orders of the authorities below and also the documents referred to before us. The issue before us being levy of penalty u/s 272A(2)(k) of the Act,for late deposit of TDS returns, there is no dispute that no penalty is leviable if the assessee proves that there was a reasonable cause for the failure,as provided u/s 273B of the Act. We find merit in the contentions of the Ld. counsel for assessee that the assessee had sufficiently demonstrated the existence of reasonable cause for the default. The Ld. counsel for assessee has contended that it was not required to deduct TDS earlier and was only intimated on 27.3.20....
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.... issued to PCDA WC Chandigarh vide letter No 1204/P&A/Tue/EIP dated 13 Jun 2013, 1200/Gen/23/EIP dated 01 Aug 2013, 1200/Gen/30/EIP dated 31 Aug 2013, 1200/Gen/36/EIP dated 03 Sep 2013 and 1200/Gen/39/EIP dated 10 Sep 61010 2013. Rep of this HQ detailed to PCDA WC Chandigarh to finalise the income tax vide this HQ movement order No 1205/MO/Sub/35/EIP dated 13 Aug 2013, 1205/MO/Sub/39/EIP dated 05 Sep 2013, 1205/MO/Sub/61/EIP dated 20 Jan 2014, 111205/MO/Offrs/22/EIP dated 27 Jan 2014, 1205/MO/Offr/25/EIP dated 07 Feb 2014, 11205/MO/Sub/71/EIP dated To Mar 20141205/MO/Sub/83/EIP dated 06 May 2014, 1205/MO/Sub/100/EIP dated 11 Jul 2014, 1205/MO/Offr/51/EIP dated 22 Sep 2014 F When no response has been received from PCDA WC Chandigarh, the matter has been referred to Controller General of Defence Accounts (Complaints Cell), Delhi 2 vide letter No 1200/Gen/02/EIP dated 24 Sep 2013. 8.25 9. Reminder issued to PCDA WC Chandigarh vide letter No 1200/Gen/IT/04/EIP dated 2204 Oct 2013, 1200/Gen/IT/06/EIP dated 19 Oct 2013. 21 10. A response from Controller General of Defence Accounts received on 21 Oct 2013 with a directio....