2026 (6) TMI 977

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....ssed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the "Act") and relates to Assessment Year (A.Y.) 2011-12. 2. The appeal of the assessee is time barred by 311 days. The separate application for the condonation of delay alongwith affidavit of the assessee has been filed, wherein, it has been contended that the impugned order of the Ld.CIT(A) was never served upon the assessee. That since the assessee was not aware of the passing of the impugned order, therefore, he cannot file the appeal against the said order in time. The assessee became aware of passing of the impugned order only when the assessee received notice for demand of tax. Considering the averments made in the application, the delay in filing of th....

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....nst the levy of penalty u/s 271(1)(c) of the Act was concerned, the assessee explained before the Ld.CIT(A) that the assessee was prevented by sufficient cause for not filing the return of income u/s 139(1) of the Act. It was explained that the assessee was an employee of Jord Engineers Ltd. That the said employer had deducted TDS of Rs. 5,40,000/-, however, had deposited in the Government account only an amount of Rs. 1,38,000/-. Since, the employer had not deposited the remaining amount of TDS deducted of Rs. 4,02,000/- and did not issue Form 16 to the assessee, therefore, the assessee was prevented by sufficient cause for not filing the return of income. It was, therefore, pleaded that there was no intention of the assessee to evade paym....

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....no intention to conceal the particulars of income. The tax was duly deducted upon the income of the assessee by the employer. The assessee has also mentioned that he had written so many letters to the employer and the copies of the same were also sent to the ITO, TDS, Deputy Commissioner of Income Tax, Circle-8 (the Assessing Officer of the employer) informing that the TDS deducted from the salary of the assessee has not been paid to the credit of the Government and that the same was not reflected in Form 26AS. These facts have not been disputed by the Ld.DR. These facts were also duly brought to the knowledge of the lower authorities not only during the penalty proceedings, but also during the appellate proceedings. Since, in this case, th....