TMI Blog2013 (12) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... d K S S Prasad Rao, JJ. For the Appellant : Shri P K Mishra, AR For the Respondent : Shri S C Mohanty, DR ORDER:- Per: K K Gupta: This appeal by the assessee raises the following grounds. 1. For that the impugned order passed by the authorities below are not just and proper under the facts and in the circumstances of the case and hence is liable to be quashed in the interest of justice. 2. For that the learned CIT (A) should not have confirmed the illegal Penalty of Rs.67,430 imposed by the learned Addl. CIT(TDS), Bhubaneswar by invoking section 272A(2)(k) of the Act. 3. For that the learned AddI C.I.T(TDS) should not have imposed the penalty ignoring the fact that Assessee has a just and reasonable cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 5,23,548 11,500/- TOTAL 888 7,86,616 67,430/- 3. Aggrieved, the assessee appealed before the first appellate authority, who after considering the facts and circumstances and the submissions of the assessee confirmed the action of the Assessing Officer in levying penalty u/s.272A(2)(k) of the I.T.Act,1961. Against such order of the learned CIT(A) the assessee is appeal before the Tribunal. 4. The learned Counsel of the assessee reiterated the submissions as were made before the learned CIT(A) and contended that as per PWD accounting procedure, Income-tax is deducted from the contractors / suppliers bills and credited to the respective head of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Assessment Year 2010-11, wherein under similar such situation, the Tribunal deleted the penalty levied u/s.272A(2)(k). 5. The learned DR, on the other hand, supported the impugned orders of the authorities below. He pointed out that such delay has been subjected to penalty in the provisions of the I.T.Act read with Rules thereon. 6. Having heard both the parties and perusing the impugned orders of the authorities below and also the material available on record, we find that the reason for delay in filing the e-TDS for PH Division, Baripada is due to delay in uploading the data by the concerned franchise holder although data regarding quarterly e-TDS of different quarters pertaining to the FY 2008-09 has been handed over much earl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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