TMI Blog2015 (6) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee is not genuine. Further, from the default 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. - Decided in favour of assessee. - I.T.A. No.515 & 516 /Mds/2015 - - - Dated:- 13-4-2015 - Shri Chandra Poojari And Shri Challa Nagendra Prasad JJ. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner which subserves the ends of justice- that being the life-purpose of the existence of the institution of courts. A justifiably liberal approach has to be adopted on principle. Everyday delay must be explained does not imply a pedantic approach. The doctrine must be applied in a rational, common sense and pragmatic manner. When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have a vested right in injustice being done because of non-deliberate delay. 3. The ld. Departmental Representative has not raised any serious objection to condone the delay. 4. We have heard both the parties. There were 153 days delay i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.272A(2) (k) of the Act was issued on 02.09.2011, 02.12.2011, 24.02.2012 and 12.03.2012. Inspite of it, the assessee did not respond. Therefore, the JCIT was of the view that the assessee did not willfully comply to the notice issued u/s.272A (2)(k) of the Act. Since assessee violated the statutory provisions of section 200(3) of the Act by not filing the TDS returns in time for all the four quarters of F.Y. 2010-11, the JCIT, TDS Range-I, Chennai levied a penalty of I3,37,600/- for the F.Y. 2009-10. 5.1 The relevant particulars relating to the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /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 of tax in time do not absolve the assessee from filing returns in time. Filing of returns as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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