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TMI Blog2015 (6) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... There was delay of 153 days in filing of appeals before the Tribunal. The assessee filed petitions for condonation of delay in filing of appeals before the Tribunal, stating that it was due to administrative reasons as well as the frequent changes in the office of the assessee, the decision to file the appeals was taken belatedly in as much as the frequent changes in the office were not anticipated and the said reason would constitute reasonable cause for condonation of delay in filing the appeals under consideration. The assessee's counsel placed reliance on the judgment of Supreme Court in the case of Collector, Land Acquisition vs. Katiji (1987) 167 ITR 471 wherein it is held that: "The Legislature has conferred power to condone delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted for adjudication. 5. Coming to the facts of the case for the assessment year 2010-2011 that the assessee is required to file e-TDS returns as per the provisions of sec.200(3) of the Act. The relevant details for the A.Y. 2010-11 are as under:- Period Due date for filing the return Date of reckoning Delay in No. of days Penalty leviable @100/day First Quarter 15.07.2010 30.03.2012 989 98,900 Second Quarter 15.10.2010 30.03.2012 897 89,700 Third Quarter 15.01.2011 30.03.2012 805 80,500 Fourth Quarter 15.05.2011 30.03.2012 685 68,500 Total 3,37,600/- It was found that the TDS return were not filed in time for all the quarters of the FY 2009-10. Therefore penalty notice u/s.272 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns in time for the all the quarters of F.Y 2007-08, the JCIT levied a penalty of I6,29,900/- u/s.272A (2) (k) of the Act. Aggrieved by the order of the Assessing Officer, the assessee went in appeal before the Commissioner of Income Tax (Appeals). 6. The Commissioner of Income Tax (Appeals) observed that it is a fact that the quarterly returns for A.Ys 2008-09 and 2010-11 were not filed in time. Even now the returns relating to the above period are not filed. Even at time of hearing before the undersigned the Authorised Representative filed a letter explaining staff shortage of their organization. Deducting tax at source and paying into government a/c and filing of quarterly returns are mandated by Income-tax Act and deduction and payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee, no loss was caused to the Department as the deduction of tax had already paid to the Government treasury and there is no grievance in any manner to the Revenue. The payee has also not raised any grievance before the Revenue authorities. Therefore, the default, if any, is technical and venial in nature, not justifying the levy of penalty in this case. The explanation offered by the assessee is bonafide and the default is only technical in nature. We are inclined to delete the penalty for the above assessment years.
8. In the result, both the appeals filed by the assessee in ITA Nos.515 & 516/Mds/2015 are allowed.
Order pronounced on Monday, the 13th day of April, 2015, at Chennai. X X X X Extracts X X X X X X X X Extracts X X X X
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