2021 (3) TMI 824

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....penalty. Grounds raised for the assessment year 2008-09 are reproduced as under:- "1. Because the Ld. Commissioner of Income Tax (Appeals) has failed to Appreciate the Facts & Circumstances and confirmed the Order of Ld. Assessing Officer levying Penalty of Rs. 1,66,700/- on Late filing of e-Returns. 2. Because the Ld. Commissioner of Income Tax (Appeals) has failed to appreciate the facts that the appellant is a Government Department where due (TDS) was made & deposited within time but the delay in filing the Statutory Returns was unintentional. The Ld. Commissioner of Income Tax (Appeals) has without considering facts & circumstances proceeded to confirm this Penalty of Rs. 1,66,700/- U/s 272 (A) (2)(k)/274 r.w.s. 200 (3....

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....ere decided by this Tribunal vide order dated 30th April, 2015 and set aside the matter to the record of the Ld. CIT (A) for adjudication of appeals on merits after condonation of delay. In the set aside proceedings, none has appeared on behalf of the assessee before the Ld. CIT (A) and consequently the Ld. CIT (A) has confirmed the penalty levied by the Assessing Officer while passing the impugned order. Thus, this is second round of appeal after the Tribunal set aside the matter for to the record of the Ld. CIT (A). 4. The Ld. AR of the assessee has submitted that the assessee has duly submitted/filed the quarterly statements in Form No. 24Q in respect of TDS deducted u/s 192 of the Income Tax Act however, due to unawareness of the ....

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.... there was infrastructural problems relating to internet, manpower, electricity etc. for such default. 5. On the other hand, the Ld. DR has submitted that this is not the case of unawareness of the obligation of deducting TDS and delivery the statements in Form No. 24Q as well as 26Q within the due date specified under rule 31A of the Income Tax Rules. The provisions of section 200 (3) cast an obligation on the prayer to deduct TDS and deposit the same in the Government account as well as deliver the quarterly statements of TDS in Form No. 24Q, 26Q and 27Q as case may be within the due date prescribed. The assessee has duly submitted the quarterly statement in Form No. 24Q in respect of the TDS from the salary of the employees. However, ....

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.....01.2016 - 2010-11 Due date Filing date (O) (C) Default Amt 15.07.2010 05.09.2011 10.12.2015 Rs. 30/- 15.10.2010 05.09.2011 10.12.2015 Rs. 30/- 15.01.2011 05.09.2011 10.12.2015 Rs. 230/- 31.05.2011 05.09.2011 10.12.2015 Rs. 70/-   7. There is no dispute that the assessee has been submitting the quarterly TDS statements in Form No. 24Q regularly without any default or delay however, only in respect of the TDS deducted from the payment other than salary, the assessee has filed to submit the quarterly statement in Form No. 26Q for these assessment years. It is pertinent to note that the assesse has duly deduct TDS and also deposited the same in the Government account within the prescribed due date and the default o....