TMI Blog2013 (3) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by Joint Commissioner, TDS Range, Ahmedabad, u/s 272A(2)(k) of the Income Tax Act, 1961. On the facts in the circumstances of the case it is most respectfully submitted that the Ld. CIT(A) has erred in law and on facts by not considering the proviso to section 272 of the Income Tax Act while passing the Order u/s 272A(2)(k). The Ld. CIT(A) has further erred in law and fact by not considering the decision of Hon ble ITAT, Mumbai in the case of Porwal Creative Vision (P) Ltd (139 TTJ (Mumbai)l). Your appellant craves leave to add, to alter or to amend the grounds of appeal if occasion arises. 3. Brief facts of the case are that the assessee was required to file quarterly statement of TDS in Form 24Q, 26Q and 27 EQ for all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities below and the tribunal decision cited by the Ld. A.R. of the assessee. The chart showings the details of due date for filing quarterly statement and actual date of payment of tax along with actual date of filing the statement is submitted by the assessee as per page 11 of the paper book and the same is reproduced below: Form No. Quarter Due date considered for calculation default days Actual date of payment of tax Date of filing 24Q Q1 15.07.2009 11.11.2009 09.07.2010 Q2 15.10.2009 11.11.2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nag develops in the software, the delay can be of a few days and not beyond. Otherwise also, we find that most of the quarterly statements in Form 26Q were filed in Mar 2010 whereas the last quarterly statement in Form 27 EQ not filed till 04.10.2010 and hence, the fact also does not support this explanation that the delay is on account of software non functioning and hence, this contention is rejected. 7. Regarding the 2nd contention, we find that this was held by the Mumbai bench of the tribunal in the case of Porwal Creative Vision (P) Ltd. (supra) that if the payment could not be made due to financial difficulty and since the payment has not been made, the TDS return could not be filed as the same required data relating to payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
