TaxTMI 
TaxTMI 
2013 (3) TMI 866
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....ER SHRI A. K. GARODIA, AM:- This is assessee's appeal directed against the order of Ld. CIT(A) XXI, Ahmedabad dated 04.07.2012 for the assessment year 2010-11. 2. The grounds raised by the assessee are as under: "On the facts & in the circumstances of the case it is most respectfully submitted that the Ld. CIT(A) has erred in law and on facts by Confirming the penalty levied by Joint Commissi....
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....tements were filed late by the assessee and the A.O. has worked out the total number of days by which there was delay at 2555 days and as per the provisions of Section 272A(2)(k) of the Income tax Act, 1961, penalty is imposable to the extent of ₹ 100/day of default and in this manner, the A.O. imposed penalty of ₹ 2,55,500/-. Being aggrieved, the assessee carried the matter in appeal ....
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.... Addl. CIT as reported in 10 Taxman.com 222 (Mum.). Ld. D.R. supported the orders of authorities below. 5. We have considered the rival submissions perused the material on record and have gone through the orders of authorities below and the tribunal decision cited by the Ld. A.R. of the assessee. The chart showings the details of due date for filing quarterly statement and actual date of payment ....
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.... even after date of payment of tax, the quarterly return had been filed much later. The contention that software was not working properly, cannot be accepted for such a long delay because now a days if any snag develops in the software, the delay can be of a few days and not beyond. Otherwise also, we find that most of the quarterly statements in Form 26Q were filed in Mar 2010 whereas the last qu....