TMI Blog2017 (1) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee by : None ORDER Per Rajendra A. M. Challenging the order, dated 10/03/2014, of the CIT (A)-14, Mumbai the Assessing Officer(AO) has filed the present appeal. While examining the records of the assessee, he found that the assessee had filed the TDS returns after the due dates that were required to be filed at the end of every quarter under the provisions of section 200(3) read with Rule 31A of the Income Tax Rules, 1962 (Rules). He further found that the quarterly statement of TDS in form number 24Q and 26Q was required to be filed on its specified dates were also not filed. He compiled the delay in submission the TDS returns for the AY. 2007-08 as under: Quarter No. of days dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved that reasons given by the assessee did not satisfy the requirement of establishing reasonable cause for not fulfilling stated the obligations under the Act. Finally, he imposed a penalty of ₹ 4. 77 lakhs invoking the provisions of section 272A(2)(k) of the Act. 3. Aggrieved by the order of the AO, the assessee preferred an appeal before the First Appellate Authority (FAA). Before him, it was argued that the company did not file e-TDS return in time due to unawareness of knowledge, nonavailability of parties PAN. s, outsourcing of the work of filing the returns, that there was no intimation that nonfiling of returns on due dates would attract huge penalties. The FAA asked the assessee to file details of deposits of TDS. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merits. As noted earlier, none appeared on behalf of the assessee nor any application for adjourning the matter was filed. So, we are deciding the issue on the basis of available material. We find that the FAA had called for the details of delay and filing of TDS returns, that she had followed the order of the Tribunal and had directed the AO to recalculate the penalty amount from the date of payment of taxes to the date of filing of returns. In our opinion, there is no legal factual infirmity is in her order. Therefore, confirming her order we decide the effective ground of appeal against the AO. As a result, appeal filed by the AO stands dismissed. Order pronounced in the open court on 10th , January 2017. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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