TaxTMI 
TaxTMI 
2021 (4) TMI 246
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..... Heard both parties. Case files perused. 2. It transpires at the outset that this is second round of the impugned penalty proceedings between the parties before the tribunal. Learned co-ordinate bench's earlier order dt. 11-04-2014 has accepted the assessee's explanation that it was prevented by reasons beyond its control to file the TDS returns within the prescribed time as follows: "2. Facts of the case in brief, common in these appeals, are that in the course of verification of the ITD application, it was noticed that the assessee has failed to file the quarterly returns i.e. 24Q and 26Q for the years under appeal within the stipulated time, and there was a delay for all the three quarters of each of the years und....
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....e other three years. 3. On appeal before the CIT(A) the assessee contended inter-alia that the assessee was promptly deducting the tax and paying the same into government account, and the only default is in filing the quarterly returns belatedly; that the delay in filing the quarterly returns occurred because the assessee had to collect the PAN numbers of the deductees by individually contacting them to ensure better compliance in quoting of PAN in e-TDS statements; and that the late filing of the TDS returns was also due to the sickness of the accountant. After due consideration of these contentions of the assessee, in the light of the decisions relied upon by the learned Authorised Representative for the assessee before him, the ....
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....ssee has submitted that the return could not be filed due to non-availability of PAN and addresses of the deductees, as it is mandatory filing of the returns as per the TDS provisions of the Income-tax Act, 1961. The Assessing Officer, after considering the explanation of the assessee, is of the opinion that it is the statutory obligation of the deductor to obtain PAN numbers of the parties against whom TDS was made. Accordingly penalty was imposed under S. 272A(2)(K) of the Act. On appeal, the CIT(A) has confirmed the penalty orders of the Assessing Officer by observing that it is the statutory obligation of the assessee to file the TDS returns well in time. The assessee has submitted before the Assessing Officer as well as the CIT(A) that....
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....judgement dt. 26-11-2014 has allowed the same vide following observations: "I.T.T.A. Nos. 608 and 609 of 2014 COMMON JUDGMENT: (per the Hon'ble The Chief Justice Sri Kalyan Jyoti Sengupta) Pre-admission notice has already been issued in these appeals. None appears for the respondent - assessee. We have heard Mr. B. Narasimha Sarma, learned counsel for the appellant - revenue. After hearing him and going through the impugned judgment and order of the learned Tribunal, We thought it fit to admit these appeals on the following suggested question of law and dispose of the same by this common judgment. In the facts and circumstances of the case, whether the Hon'ble Tribunal (ITAT) is correct i....