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2011 (2) TMI 1124 - ITAT JODHPURCondonation of delay - delay of 5 years - Held that:- Application for condonation of delay supported by the affidavit filed by assessee's employee Mr. Shiv Charan Regar, executive engineer, it can be safely believed that the order of the CIT(A) received by the assessee on 24th March, 2008 and after receiving the order assessee has filed appeal on 21st May, 2008. Therefore, it is a fit case to condone the delay. Penalty u/s 271C - assessee failed to deduct the surcharge - Held that:- As TDS was deducted from the payments made to the contractors by the assessee and due to mistake of the assessee's employees who are in-charge of the section to deduct the tax were not fully aware of the income-tax procedures the surcharge was not deducted. When the mistake came to the notice of the assessee he paid the surcharge along with the interest therefore, penalty cannot be imposed under s. 271C - Decided in favor of the assessee
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