2018 (12) TMI 677

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ran, CA For the Respondent : Shri AR.V. Sreenivasan, JCIT ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: Both the appeals of the assessee are directed against the respective orders of the Commissioner of Income Tax (Appeals) -2, Coimbatore, dated 31.08.2017, for the assessment years 2008-09 and 2009-10, confirming the penalty levied by the Assessing Officer under Section 272A(2)(k) of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3. According to the Ld. representative, after verifying the relevant records, there was a demand of _60,529/- which was admittedly paid by the assessee. According to the Ld. representative, the omission to file quarterly returns is only circumstantial and not intentional. According to the Ld. representative, the assessee had to engage expertise from outside for filing the e-returns. Since there....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llege v. Principal CIT (2016) 386 ITR 327. 4. We have considered the rival submissions on either side and perused the relevant material available on record. From the material available on record it appears that the assessee deducted tax from the rent paid to the landlord and salary paid to the Principal. The assessee also claims that the payments were made to the Government account. However, e-....