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2024 (2) TMI 1161 - AT - Income TaxLimitation period to file the appeal - Covid period leverage - HELD THAT:- The date of filling the appeal was 27.10.2021 and the date of order is 30.11.2020. The period of exclusion is from 15.03.2020 till 02.10.2021, notwithstanding the actual balance period of limitation remaining all person shall have a limitation period of 90 days from 03.10.2021. Thus the appeal in this case is filed within the 90 days from 03.10.2021 i.e. on 27.10.2021. Levy of penalty u/s 234E - delay of 484 days in filling Form No. 26Q - technical glitches on the part of the system - HELD THAT:- Assessee has paid tax on 07.05.2019, 07.06.2019 and 04.07.2019. Later on, when it was came to the knowledge to the assessee that the data of same deduction has to file in Form No. 26Q hence immediately trust made efforts to file correction statement. However, due to technically reason Traces has not allowed to make correction in Form 24Q and also not permitted to replace the data in Form No 26Q directly through correction statement. Therefore, assessee trust compelled to file return in another Form 26Q and the same Form was processed u/s 200A of the Income Tax Act 1961 by the Central processing Cell of TDS treated the same return as a new return. Accordingly, the Central processing Cell of TDS has imposed late fee considering the delay of 484 days ignoring the facts of the case. The intimation of demand in this regard was received to assessee on 14.07.2021 from the jurisdiction assessing officer. Thus, it is evidently clear that there is no delay in payment of taxes but due to the technical glitches on the part of the system the correct form is uploaded. Thus we direct the ld. AO to delete the levy of penalty - Decided in favour of assessee.
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