2022 (12) TMI 331

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....DER PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 23/03/2022, passed under section 250 of the Income Tax Act ('the Act') by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi ['learned CIT(A)'], for the assessment year 2016-17, which in turn, arose from the order dated 19/02/2020, passe....

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....ng from the record are: The assessee filed the TDS return for the 3rd quarter of the financial year 2015-16 belatedly and therefore, the Assessing Officer levied the penalty of Rs. 85,200 under section 272A(2)(k) of the Act. In its appeal before the learned CIT(A), the assessee submitted that it was not aware of the importance of filing the TDS return so due to this negligence the TDS return could....

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.... sub-section (3) of s. 200 or the proviso to sub-section 3 of s. 206(c) of the Act. Sec. 273B of the Act provides that no penalty shall be imposed on the person or the assessee as the case may be for any failure referred to in the said provision if the assessee proves that there was a reasonable cause for the said failure. It is an admitted fact that the assessee deducted tax on time and deposited....

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.... as follows "Due to the lack of knowledge and at the same time non availability of Professional person in the Rural Area i.e. at Sonar Pada village Dombivli East, Thane Rural". Thus it is evident that the assessee had no assistance from any professional person to guide them regarding the compliance of statutory provisions. These facts clearly show that the assessee had a reasonable cause for failu....