2013 (3) TMI 866

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri D K Singh, Sr. DR. ORDER PER 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 C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the year under consideration and all these 3 quarterly statements 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 Rs. 100/day of default and in this manner, the A.O. imposed penalty of Rs. 2,55,500/-. Being....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....endered in the case of Porwal Creative Vision (P) Ltd Vs 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Q1 15.07.2009 16.11.2009 05.08.2010   Q2 15.10.2009 16.11.2009 05.08.2010   Q3 15.01.2010 21.05.2010 29.09.2010   Q4 30.04.2010 01.06.2010 04.10.2010 6. From the above chart, we find that even after date of payment of tax, the quarterly return had been filed much later. The contention that software was not working properly,....