2018 (10) TMI 1029

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per Beena A. Pillai, Judical Member Present 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) t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (2) (K) of the Act. In reply to the notice, assessee submitted that TDS deducted was deposited within time, 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....B of the Act must be applicable to present facts of the case. 6. On the contrary, Ld. Sr. DR submitted that assessee had not established reasonable cause 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 th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as taken note of this change at various occasions which constituted hardships to assessee. It has been consistently observed for relevant period by various authorities, that due to software installed by revenue for e-filing of TDS returns, initial technological glitches has caused delay in filing of quarterly statements of TDS, for which no penalty can be levied on assessee. In present facts, asse....