TMI Blog2004 (3) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be treated as assessee. The moot question proposed to be decided by us in this appeal relates to the point whether leniency can be shown to Executive Engineer, PH Division, for non-furnishing of annual return in Form No. 26C by due dates, i.e., 30th June, 1997 and 30th Aug., 1999, for the respective assessment years under consideration. However, the same were filed on 2nd Aug., 1999, after notices were issued by the Department. The AO imposed penalties for the same as per law under s. 272A(2)(c) of the IT Act. 3. The assessee went in first appeal before the CIT(A) who confirmed the penalties imposed by the AO. He has elaborately discussed the matter in para 3 of his order dt. 1st May, 2000, which is quoted hereunder for better appre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imum rate, there is no reason for me to interfere." Aggrieved by the said order of the CIT(A), the assessee is in further appeal before the Tribunal. 4. While defending his client, the learned senior counsel, Mr. S.N. Rotho, gave a very vivid picture of the provision of the law relating to s. 2(31) of IT Act r/w s. 272A(2)(c). He also relied on a number of case laws which include the one of the Hon'ble Orissa High Court relating to s. 482, Cr. PC in the case of Bata alias Batakrushna Behra Ors. vs. Anama Behra 1990 Crl. LJ 110. He also cited the case of Hindustan Steels Ltd. vs. State of Orissa (1972) 83 ITR 26 (SC), decided by the Hon'ble apex Court and another case law reported in Marg Construction Ltd. vs. Jt. CIT (2003) 81 TTJ ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce it is an administrative matter, but we would certainly like to make our observations that executive engineer is not alone to discharge both the official and field duties. He is assisted by a number of persons in the process. He cannot escape the liabilities of discharging his onus. Of course, as the head of the institution, the responsibility and burden lies on him to have a look into the matter. At the same time certainly it is due to certain laches in his office. Simply because recovery will be difficult for the State, income-tax law cannot maintain a double standard, one for the State and another for private individual. Remaining busy cannot be a ground to escape the liability. When bills are not paid in spite of reminders, connectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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