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2019 (8) TMI 506 - AT - Income TaxPenalty u/s 271C - non-remittance of TDS deducted to the Government account - HELD THAT:- In the present case, the assessee has deducted the TDS, but not remitted to the Government account, for that he has not given any satisfactory explanation either before the Assessing Officer nor before the CIT(A). Even before us, the assessee has not given any satisfactory explanation. We find that similar issue came up before this Tribunal in the case of M/s. Esskay Shipping Pvt. Ltd. Vs. JCIT [2017 (10) TMI 1210 - ITAT VISAKHAPATNAM] and the Tribunal by considering the judgment of the Hon'ble Kerala High Court in the case of US Technologies P. Ltd. [2009 (6) TMI 966 - KERLA HIGH COURT] has held that the provisions of section 271C are applicable not only failure to deduct tax but also failure to remit the tax deducted to the Government account. We find no infirmity in the order passed by the ld. CIT(A) - Decided against assessee.
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