2018 (10) TMI 1029

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....resent appeal has been filed by assessee against order dated 12/02/16 passed by Ld. CIT (A)-2, Gurgaon, on following ground of appeal: 1. Because the action is under challenge on facts & law, for imposing the penalty to the tune of Rs. 14,077/- (1st quarter), Rs. 3,372/- (2nd quarter) & Rs. 23,002/- (3rd quarter) for the AY 2010-11 u/s 272A(2)(K) totaling Rs. 40,451/- for late filing of e-TDS re....

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.... however due to inadvertent circumstances returns could not be filed on time, and assessee had no intention to defy law. 3. Ld. AO after considering reply filed by assessee, rejected the same on basis that assessee was solely responsible to comply with necessary regulations. He thus held assessee to be in default for not filing of tedious return in time and imposed penalty as under: S.No. Fina....

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....ause as argued. She submitted that before Ld. AO assessee had not expressed any hardship, and therefore it cannot be accepted. Placing reliance upon the orders passed by authorities below, Ld. Sr. DR supported the order of Ld.AO. We have perused the submissions advanced by both the sides and the light of the records placed before us. 7. In the facts prevalent for us admittedly, there has been no ....