2022 (4) TMI 23

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....ey, JM Captioned appeal has been filed by the assessee assailing the order dated 04.08.2017 passed by learned Commissioner of Income Tax (Appeals)-41, New Delhi, confirming the penalty imposed under section 272A(2)(k) of the Income-tax Act, 1961 (in short 'the Act') for the assessment year 2008-09. 2. Briefly the facts are, based on information received from internal sources that som....

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.... impose penalty of Rs. 12,27,000/- for different quarters falling in financial year 2008-09. Against the penalty order so passed, assessee preferred an appeal before learned Commissioner (Appeals). 3. In course of appellate proceeding, learned Commissioner (Appeals) noticed that the appeal filed by the assessee was belated. On perusing the affidavit seeking condonation of delay, he observed, th....

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....ling the TDS statements, however, before learned Commissioner (Appeals), the assessee has furnished detailed submission, explaining the reason for delay in filing the TDS statements. On perusal of the submissions made before learned Commissioner (Appeals), it is noticed that the employees of the assessee were not well acquainted with the procedure of e-filing of TDS return which was made effective....