TaxTMI 
TaxTMI 
2023 (5) TMI 256
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.... not following ITAT direction /order 4 Appellant prays for just and equitable relief. NA 5 Appellant prays to add, alter, amend, take additional grounds, submit additional evidence, and/or withdraw the ground/s, during appellate proceedings NA 2. Brief facts of the case: 2.1 It is observed by the Joint Commissioner of Income Tax(TDS), Nashik that the assessee failed to submit quarterly statements u/s. 200(3) of the Act within the prescribed time mentioned in the Income tax Act. The Joint Commissioner of Income Tax(TDS)observed that assessee has filed the quarterly statements beyond the prescribed time as under:- RRR No. Form No. Periodicity Due Date Date of filing Delay (Days) 21000100196401 26Q Q1 15-Jul-10 03-Sep-11 415 21000100196412 26Q Q2 15-Oct-10 03-Sep-11 323 21000100196423 26Q Q3 15-Jan-11 03-Sep-11 231 21000100196434 26Q Q4 15-May-11 03-Sep-11 111 31010100160196 27EQ Q1 15-Jul-10 31-Jul-11 381 31010100160200 27EQ Q2 15-Oct-10 31-Jul-11 289 31010100160211 27EQ Q3 15-Jan-11 31-Jul-11 197 31010100160222 27EQ Q4 15-May-11 31-Jul-11 77 2.2 The Joint Commissioner of Income Tax(TDS), in para 5 of his orde....
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....y but the address mentioned by the assessee on the Form36& Form 35 is a residential flat. This shows that assessee is consciously concealing its real place of business. 3.2 In this case, assessee had filed an appeal against the order of CIT(A) 1, Aurangabad dated 2/12/2016 vide appeal number ITA 591/Pune/2017 for AY 2011-12 against the penalty order u/s 272A(2)(k). The ITAT in ITA 591/Pun/2017 vide order dated 30/08/2019 had remanded the matter to the CIT(A) for denovo-adjudication after giving opportunity to the assessee. At that time assessee had pleaded before the ITAT that matter can be remanded to CIT(A) for verification. 3.3 The CIT(A) as per the direction of the ITAT in ITA 591/Pune/2017 has passed the order u/s 250 on 30/01/2023. 3.4 Aggrieved by the order of the Ld.CIT(A), the assessee filed appeal before this ITAT. However, as mentioned earlier, the assessee has not appeared before this ITAT. No paper book or statement of fact has been filed by the assessee before the ITAT. 3.5 It is a fact that the assessee has filed the Quarterly statement u/s 200(3) of the Act beyond the statutory time limit. Therefore, the Joint Commissioner of Income Tax levied the penalty u/s 27....
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....in the said application that since the Principal had joined the College only on 25 January 2010, it would take some time to collect the records for filing the e-TDS statements. A request was, therefore, made for granting one month time for filing the e-TDS statements. It needs to be noted at this stage that the appellant did file the e-TDS statements on 8 February 2013/9 February 2013. The contention of learned counsel for the appellant is that since no order was passed by the Assessing Authority on this application, it cannot be said that any opportunity was given to the College to furnish explanation for the levy of penalty. This contention of learned counsel for the appellant cannot be accepted. Even if no order was passed on the application, the appellant was obliged to file the statement and offer an explanation but even after the expiry of the period prayed for in the application the appellant did not furnish any explanation for the delay in filing the e-TDS statements. The Assessing Authority, therefore, in the absence of any explanation having been offered by the appellant, levied penalty under section 272A(2)(k) of the Act. It is only before the Commissioner of Income Tax ....
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....scribed due date. Undoubtedly, delay in furnishing of TDS returns/statements has a cascading effect. Under the Income-tax Act, there is an obligation on the Income-tax Department to process the Income-tax returns within the specified period from the date of filing. The Department cannot accurately process the return on whose behalf tax has been deducted (the deductee) until information of such deduction is furnished by the deductor within the prescribed time. The timely processing of returns is the bedrock of an efficient tax administration system. If the Incometax returns, especially having refund claims, are not processed in a timely manner, then (i) a delay occurs in the granting of credit of TDS to the person on whose behalf tax is deducted (the deductee) and, consequently, leads to delay in issuing refunds to the deductee, or raising of infructuous demands against the deductee; (ii) the confidence of a general taxpayer on the tax administration is eroded; (iii) the late payment of refund affects the Government financially as the Government has to pay interest for delay in granting the refunds; and (iv) the delay in receipt of refunds results into a cash flow crunch, especially....