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TMI Blog2020 (12) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the appellant has totally denied the liability illegally fastened upon it by submitting appropriate reply together with a declaration on 31.03.2014 specifically stating therein that the appellant is not required to file TDS Statement Form 26Q and as such it has been requested that the present proceedings may kindly be dropped after making appropriate rectification of mistake in the penalty order in exercise of powers conferred under Section 154 of the Income Tax Act, 1961 5. Because, another affidavit dated 15.09.2014 has again been submitted by District Mining Officer, Allahabad before the Commissioner of Income Tax Appeal) reiterating the earlier submissions made before the concerned authorities. 6. Because, on the facts and in the circumstances of the case, intimation under Section 154/272A(2)(k)/274 of the Income Tax Act, 196I 1s ab initio erroneous and bad in law. 7. Because, there is no justification for raising of the demand of Rs. 2,03,578/- for non-filing of Form No. 26Q therefore it is incorrect and unlawful, the Same deserves to be vacated in toto. 8. Because, the assessing officer has without going into the fact that if someone from Somewhere had deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax which is not legally tenable against the appellant but the learned courts below failed to consider this aspect of the matter in the correct prospective and illegally and arbitrarily passed the impugned orders. 16. Because, the letter and spirit of the law are often at loggerheads. When one obeys the letter of the law but not the spirit, one is following the literal interpretation of the words as is written, but not the actual intent. Which is why it's said that justice should not only be done, but must also be seen to be done. The reason is, rules are amoral constructs that are meant to serve a social function whereas the objective behind them serves a higher purpose or values. 17. Because, the authenticity and credibility of any Judicial interpretation is based upon the genesis and reasons assigned by the judicial authority while adjudicating the controversy between the parties ld not otherwise. The learned court below failed to consider this aspect of the matter in the correct prospective and illegally jumped to the conclusion without assigning any reason. Hence, the same is bad and liable to be set aside by this Hon'ble Tribunal. 18. Because, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act. The ld. AR has submitted that the initiation of penalty proceedings by the AO are not valid when the assessee has not carried out the alleged transactions of payment which are subjected to TDS and, therefore, the initiation and the consequential penalty order passed by the AO are invalid and liable to be quashed. Once the Assessing Officer has passed an illegal order, the same cannot be rectified to valid by passing an order u/s 154 that has changed the nature of transactions. Thus, the ld. AR has contended that the penalty levied by the AO and confirmed by the ld. CIT(A) are liable to be deleted as the same are invalid. 3. On the other hand, the ld. DR has submitted that there is no dispute that the assessee has received various payments which are subjected to TCS and not TDS however, despite the Tax Collected at Source and depositing to the account of the Government, the assessee has failed to deliver the statement / returns in Form 27EQ. Therefore, the assessee has failed to comply with the proviso to section 206 of the Income Tax Act and liable for the penalty levied u/s 272A(2)(k) of the Income Tax Act. He has relied upon the order of the authorities below. 4. Havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sited the TDS amounting quoting wrongly the TAN of the appellant, it doesn't make any meaning to file form 26Q by the appellant forcefully. 4. Because the Learned AO has failed to appreciate that in this computerized regime if somebody is wrongly deposited the TDS amount on the assessee's TAN, how for assessee is liable to file the 26Q statement, and till date there is no mechanism has been evolved by the Income Tax Department to restrict any person to deposit TDS amount on wrong TAN. 5. The appellant craves leave to add, alter and modify any grounds of appeal at the time of hearing. The AO in the order has elaborately discussed, this issues and no infirmity is found in the order. No material has been produced by the appellant to show that the order of the AO is incorrect. The Assessing Officer's order is confirmed." 5. It is clear that the CIT(A) has not even considered the fact that the penalty proceedings were initiated by the AO for default on the part of the assessee on account of non - filing of Form 26Q within the period specified u/s 200(3) read with proviso to section 206(3) of the Income Tax Act. It is pertinent to note that once the assessee has stated on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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