TMI Blog2014 (1) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Rule - Following Under Secretary & DDO, Panchayati Raj (Gram Panchayat)[ ITA No.499/CTK/2011 dt.29.6.2012………….] – Penalty levied u/s 272(2)(k) of the Act set aside – Decided in favour of Assessee. - I.T.A. No. 441/CTK/2012 - - - Dated:- 30-10-2012 - Shri K. K. Gupta And Shri K. S. S. Prasad Rao,JJ. For the Appellant : Shri Santosh Kumar Pattnaik, AR For the Respondent : Shri S. C. Mohanty, DR ORDER Shri K.S.S.Prasad Rao, Judicial Member. This is an appeal filed by the assessee against the order dt.28.12.2011 of the Commissioner of Income-tax (Appeals) confirming the penalty of Rs. 3,800 u/s.272A(2)(k) of the I.T.Act, 1961 for the Assessment Year 2010-11. 2. The assessee has raised the following issues in it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issues raised in the respective appeals and their legal implications. 4. On careful consideration of the material made available to the Tribunal in the light of the submissions of both the parties, the undisputed facts relating to the issues are that on the finding that that there was delay in filing the quarterly e-TDS return for the 4th Quarter of FY 2009-10 as evident from Database of the Department, the Assessing Officer, after considering the submissions of the assessee, levied penalty of Rs. 3,800 u/s.272A(2)(k) of the I.T.Act,1961. On appeal, the learned CIT(A) confirmed the same. 5. The learned AR of the assessee submitted that the assessee is the Under Secretary-cum-D.D.O. of Panchayati Raj (Gram Panchayat) Department of G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uirement contained in Rule-31-A of the Income-tax Rules as it stood before its amendment w.e.f. 1.4.2010. The assessee had acted in a reasonable manner while complying with the statutory requirements. He pointed out that after handing over the statement/return to the TIN FC, the assessee had no further responsibility to pursue him for uploading the same by the due date. More over when the authorised agency of the Income Tax Department accepts the return in hard copy along with the conversion fees, the statutory requirement was deemed to have been complied and it should be presumed that the submission of return was done before the due date. The fact that the return for the 4th quarter was submitted before the TIN FC on 11.06.2010 and the del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efiance of the statute as held by Hon ble Supreme Court in a case reported in AIR 1970 SC 253 (Hindustan Steels Ltd. v. Sales Tax Officer).The delay in uploading was on account of the TIN FC agency and the assessee after submitting the statement before due time had no responsibility to upload the same. Thus penalty U/s 272-A(2)(k) could not have been levied on the assessee for the venial breach of the Rule 31-A of the Income Tax Rule. 5.2. He further contended that Addl.Commissioner of Income-tax (TDS) caused some inquiry through the Inspector of Income Tax by sending him to the TIN FC without intimating the assessee. The TIN FC M/s B.S. Subudhi Co. gave some explanation to save his skin stating that the FVU file was generated after get ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.499/CTK/2011 dt.29.6.2012 in assessee s own case for the Assessment Year 2009-10 has deleted the penalty levied u/s.282A(2)(k) of the I.T.Act,1961. 5.5. In view of the above submissions, the learned AR of the assessee prayed for deletion of the impugned penalty. 6. The learned DR, on the other hand, supported the impugned orders of the authorities below. 7. We have heard the rival contentions and perused the impugned orders of the authorities below and the material available on record. Considering similar such facts and circumstances as in the present case on hand, this Bench of the Tribunal in ITA No. of the case, ITA No.499/CTK/2011 dt.29.6.2012 in assessee s own case for the Assessment Year 2009-10 has deleted the penalty levied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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