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2020 (4) TMI 31 - AT - Income TaxPenalty u/s 272A(2)(k) - delayed filing of TDS statement - AO observed that there are substantial delay of 394 to 729 days in filing TDS statement, which makes the assessee amenable to imposition of penalty 272A(2)(k) - HELD THAT:- As could be seen from the facts discussed above, the Assessing Officer had imposed penalty under section 272A(2)(k) of the Act for different quarters of the financial year 2009–10 due to delay in filing of TDS statements. However, while deciding assessee’s appeals for the first three quarters of the financial year 2009–10, the Tribunal [2018 (5) TMI 1984 - ITAT MUMBAI]has deleted the penalty imposed under section 272A(2)(k) of the Act. Facts being identical, respectfully following the aforesaid decision of the Co–ordinate Bench, we delete the penalty imposed - Ground raised by the assessee is allowed. Penalty u/s 271C - failure on the part of the assessee to deduct tax at source - HELD THAT:- The fact that the Assessing Officer has not passed any order under section 201(1) of the Act treating the assessee as an assessee in default has not been disputed by the Revenue. In the decisions relied upon by the learned Authorised Representative, it has been categorically held that without declaring the assessee as assessee in default under section 201(1) no penalty under section 271C of the Act can be imposed - We delete the penalty imposed under section 271C of the Act. Ground raised by the assessee is allowed.
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