2015 (10) TMI 1396

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal is time barred by 208 days. The assessee has filed affidavit of the branch manager of State Bank of Bikaner and Jaipur Branch for Chandigarh stating therein that the assessee was under the impression that no appeal could be filed against the order of the learned Commissioner of Income-tax (Appeals) and now they came to know from reliable sources that appeal could be filed before the Tribunal against order of the learned Commissioner of Income-tax (Appeals). It was, therefore, stated that delay may be condoned. 3. The learned Departmental representative opposed the request of condonation of delay. 4. Considering the submissions of both parties, we are of the view that delay can be condoned in filing the appeal before the Tribunal. I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , therefore, penalty has to be levied and accordingly, the appeal of the assessee was dismissed. 6. We have considered rival submissions and material available on record. In this case, the Assessing Officer noted that the assessee has failed to file e-TDS returns for first and second quarter with delay of 252 days and 160 days, however the amount of TDS has been paid by the assessee which is noted in the penalty order. The assessee has contended before the learned Commissioner of Income-tax (Appeals) that since the taxation system was centralised by the head office and the Branch was not aware that returns were to be filed at the branch level, therefore, on clarification from the head office, the TDS returns have been filed. Section 273B o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessee was a branch of a Government of India undertaking having thousands of employees. It had to issue tax deduction certificates not only in respect of payments to eight contractors, but also to its employee and creditors in respect of tax deducted out of salary as well as interest. The assessee stated that the default was merely technical in nature as there was no loss of revenue involved at all and even the contractors had not raised any grievance about late issue of the certificates. This explanation did not find favour with the Assessing Officer, who levied a penalty of Rs. 1,03,900 which was equal to Rs. 100 per day for failure of 1039 days. The Commis sioner (Appeals) cancelled the penalty but the order was restored by the Tribuna .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X