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2015 (6) TMI 894 - ITAT CHENNAI

2015 (6) TMI 894 - ITAT CHENNAI - TMI - Penalty u/s. 272A (2)(k) - not filing the TDS returns in time for all the four quarters of F.Y. 2010-11 - Held that:- In the present case the assessee had deducted TDS from the payment and paid it to the Government treasury. The assessee was required to file return as per section 200(3) of the Act which the assessee failed to do. This had attracted levy of penalty u/s.272A(2)(k) of the Act. The assessee has explained the reason for failure to file return o .....

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, 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. For the Appellant : Shri. S. Sridhar, Advocate For the Respondent : Dr. Nischal, IRS, JCIT. ORDER Per C .....

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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 (1 .....

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ly 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 n .....

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be reasonable and the delay in filing these two appeals are condoned and the appeals are admitted 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 .....

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ice 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 assessment year 2008- 2009 is 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. .....

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t respond and hence the JCIT was of the view that the assessee has willfully not complied with the notice issued. Since the assessee violated the statutory provisions of sec. 200(3) of the Act by not filing the TDS returns 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 Ta .....

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he assessee from filing returns in time. Filing of returns as per sec.200(3) of the Act is a statutory function of the deductor and failure to do so necessarily invites levy of penalty u/s.272A(2)(k) of the Act. Hence, it is a fit case for levy of penalty u/s.272A(2) (k) of the Act for both the assessment years viz 2008-09 and 2010-11. The assessee was not able to prove the reasonable cause for failure to file the returns in time for both the assessment years. Sufficient opportunities were offer .....

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