Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 197 - HC - Income TaxPenalty u/s 272A(2)(k) - Quarterly TDS return delayed - CIT deleted penalty - Tribunal held that no evidence has been brought to show that there was any correspondence undertaken with the deductees for obtaining PAN numbers - Held that:- CIT(A) could not have, without any discussion as to whether the assessee had sufficient cause for not being able to file the returns within the prescribed time, deleted the penalty merely on the ground that the tax was already deducted. In his essence, this is all that CIT(A) had done in his appellate order - Tribunal also could have at least called for the documents on record before CIT(A) before holding whether there was any evidence with respect to the reason for the assessee's inability to file the returns in time - Case remitted back to CIT - Decided in favour of assessee.
|