2026 (8) TMI 283

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.... / JCIT, OSD, Circle 75(1), New Delhi (hereinafter referred to as 'the AO') for Assessment Year 2012-13. 2. Brief facts of the case are that the assessee filed belated TDS returns for F.Y. 2011-12 relevant to A.Y. 2012-13. Ld. AO vide order dated 26.08.2021 imposed penalty u/s 272A (2)(c) of the Act amounting to Rs. 31,400/- for total delay of 314 days in filing TDS returns. 3. Against order dated 26.08.2021 of ld. AO, the assessee filed application for condonation of delay of 25 days in filing appeal and the appeal before Ld. CIT(A) which were dismissed vide order dated 31.03.2026. 4. Being aggrieved, the appellant/assessee preferred present appeal on following grounds: "1. On the facts and in the circumstances of the cas....

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....7. The Ld. AO failed to properly dispose of and consider the objections/submissions filed by the Assessee before passing the penalty order, violating principles of natural justice. 8. The Ld. AO failed to provide a reasonable opportunity of being heard and did not dispose of the objections filed by the assessee 9. The learned CIT (A) erred in law and on facts in dismissing the appeal in limine (at the threshold) due to a technical delay of 25 days, without considering the merits of the case. 10. Your appellant reserves the right to add, alter, amend all or any of the above grounds of appeal, till the appeal is finally heard and decided." 5. Ld. Authorized Representative for appellant/assessee submitted that Ld.....

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.... "3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that the assessee for the relevant quarters of the financial year 2011-12 had filed its TDS returns belatedly. The Tax deducted were duly remitted by the assessee with applicable Interest to the account of the Central Government. Admittedly, no order was passed u/s 201(1)/201(1A) Of the Act on the TDS returns filed by the assessee for the respective quarters. After a gap of nearly 8 years, the Id. AO directly levies penalty u/s 272A(2)(c) of the Act for belated filing of TDS returns by the assessee. At the outset, this penalty proceeding has been initiated without there being any order passed u/s 201(1)/201(1A) of the Act fr....