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Ashirwad Complex v. Cit
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH 'A' CHANDIGARH
BEFORE SHRI T.R.SOOD ACCOUNTANT MEMBER
AND Ms. SUSHMA CHOWLA, JUDICIAL MEMBER
ITA No.895/CHD/2013
Assessment Year : 2010-11 M/s Ashi rwad Complex , Vs The J .C. I.T . (TDS) , # 1544, Chandigarh .
Burai l ,
Sector 45-C,
Chandigarh .
PAN : AALFA-7009A
(Appel lan t ) (Respondent )
Appel lan t by : Shr i Pr iksh i t Aggarwal Respondent by : Shr i J .S .Nagar
Date of Hear ing : 07 .11 .2013
Date of Pronouncement : 22 .11 .2013
O R D E R
PER SUSHMA CHOWLA, JM
The appeal by the assessee i s d i rec ted agains t the order of the CIT(Appeals ) da ted 18 .07 .2013 re la t ing to f inancia l year 2009-10 a ga i ns t t h e p en a l t y l e v i ed un d e r s e c t io n 27 2A ( 2) ( k ) o f t h e In c o m e - t ax A c t , 19 61 ( ' t h e A c t ' f o r s ho r t ) .
2 . The grounds of appeal ra i sed by the as sessee read as under :
1. That on the facts and in the circumstances of the case and in law, Worthy CIT (Appeals) through his order dated 18.07.2013 has erred in passing that order in contravention of provisions of Section 250(6) of the Income Tax Act, 1961.
2. That on facts, circumstances and legal position of the case, Worthy CIT (A) has erred in confirming the levy of penalty to an extent of Rs. 23,774/- as against levied by Ld. AO at Rs.
1
45,414/- u/s 272A(2)(k) of the Act, even when no such penalty was leviable on the appellant.
3 . Th e o n l y i s su e r a i s ed i n t h e p r e se n t a p p ea l i s i n r e l a t i o n t o t h e l e v y o f p e na l t y u n de r s e c t i on 2 7 2A( 2 ) (k ) o f t h e A c t . 4 . T h e b r i e f f a c t s o f t h e c a s e a r e t h a t t h e As se s s in g O ff i c e r n o t e d th e as s es s e e t o h av e d e f a u l t e d in f i l i n g t he f o r m No . 2 6 Q f o r a l l t h e qu a r t e r s o f f i n an c i a l ye a r 2 0 09 - 10 . Th e a s s es s e e w a s sh ow c a u s ed t o ex p l a i n w h y p e n a l t y u n d e r s e c t io n 2 72 A (2 ) ( k ) o f t h e Ac t s ho u l d n o t be l ev i ed f o r l a t e f i l i n g o f t h e q u ar t e r l y r e t u r n s . T h er e w a s n o r es po ns e f r o m t h e a s s es s e e an d th e As s es s in g O ff i c e r, i n v i ew t h e re o f h e l d t h e as s es s e e t o b e i n d e f a u l t an d p en a l t y @ R s . 1 0 0 / - p e r d a y o f d e f a u l t w as l ev i e d f o r d e l a y o f 1 8 85 d a ys i n r e s p ec t o f t h e fou r qu a r t e r l y T D S r e t u r ns , b u t t h e s a m e w a s r e s t r i c t ed to Rs . 45 , 41 4 / - wh i c h w as e q u a l t o t h e a mou n t o f t ax d e du c te d a t so u r c e i n e a ch q u a r t e r.
5 . T h e C IT ( A p p e a l s ) r e s t r i c t ed t h e p en a l t y t o Rs . 2 3 , 77 4 / - b y h o l d i n g th a t t h e e wa s n o d e l a y i n f u r n i sh i n g t he r e tu r n fo r t h e f i r s t q u a r t e r wh e r e as t he d e l a y h a d b e e n c o mp ut ed a t 62 3 da ys b y t h e A s se s s in g O ff i c e r. S im i l a r l y, t h e T DS r e tu r n fo r t h e s e co nd q u a r t e r w as f i l e d o n 09 .1 2 . 20 09 as a ga ins t t h e due d a t e o f 1 5 .1 0 . 20 09 a nd t he d e l a y w a s o n l y o f 5 4 d a ys a s a ga i n s t 5 3 2 d a ys c o mp ut ed b y t h e A s s es s in g O ff i c e r. C on s eq ue n t l y, t h e r e d u c t i on i n t h e p en a l t y l e v i e d u n de r s e c t i o n 272A(2)(k) of the Act. The assessee is in appeal against the aforesaid levy of penalty under section 272A(2)(k) of the Act.
6 . T h e l d . AR fo r t h e a s s e s s e e p o i n t ed o u t t h a t adm i t t e d l y t he T DS r e t u r ns w e re f i l e d b e l a t e d l y, h ow e v e r t h e t ax es i . e . t h e t ax d e du c te d a t so u r c e w e r e d ep os i t ed mu c h b e fo r e t h e a c tu a l d a t e o f
f i l i n g t h e T DS r e tu r n a nd t he c re d i t f o r t h e s am e h as n o t b e en a l l o w ed to t h e as s es s e e .
7 . T h e l d . DR f o r t he r e v e nu e p l a c ed re l i a n c e o n t h e o r de r o f t h e C IT ( A p p e a l s ) .
8 . We h a ve h e ar d t h e r i v a l c on t en t io ns a n d p e ru s ed t h e rec o r d . T h e i s su e a r i s in g i n t h e p r e se n t ap pe a l i s i n r e l a t i on t o l ev y o f p e n a l t y u n d e r s e c t io n 2 72 A (2 ) (k ) o f t h e A c t wh ic h i s l ev i a b l e w h e r e t h e as se s s e e h a s d e f au l t ed in fu r n i s h in g th e q u a r t e r l y r e t u rns o f t ax d e du c t e d a t s ou r c e r e l a t i n g t o t h e f i n an c i a l ye a r. A d mi t t e d l y, t h e r e w a s a d e l a y i n f u r n i sh i n g th e TD S r e t u r ns b e l a t ed l y. Ho w eve r, t he as s es s e e c l a i ms to ha v e d epo s i t e d t h e t ax es d u e b e fo r e f i l i n g o f t he T DS r e t u rn s t h ou gh a dmi t t e d l y a f t e r t h e du e d a t e o f f i l i n g t h e T DS r e tu r ns . T h e d e t a i l s o f t ax de du c te d a t so u r c e , i t s d e po s i t a nd du e & a c t u a l d a t e o f f i l i ng t h e T DS r e tu r ns a r e as u nd er :
Q t r. A m t . o f D a t e o f d e p o s i t D u e d a t e o f A c t u a l d a t e D e l a y i n P e n a l t y T D S o f l a s t c h a l l a n f i l i n g o f T D S o f f i l i n g o f f i l i n g o f c o n f i r - R e t u r n T D S T D S re t u r n m e d b y
r e t u r n C I T ( A )
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
I I 1 3 5 2 0 3 0 . 11 . 2 0 0 9 1 5 . 1 0 . 2 0 0 9 9 . 1 2 . 2 0 0 9 5 4 5 4 0 0
I I I 9 1 8 7 1 0 . 0 2 . 2 0 1 0 1 5 . 0 1 . 2 0 1 0 1 . 0 4 . 2 0 11 4 4 1 9 1 8 7
I V 9 1 8 7 0 8 . 11 . 2 0 1 0 1 5 . 0 6 . 2 0 1 0 1 . 0 4 . 2 0 11 2 8 9 9 1 8 7
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
To t a l : 3 1 8 9 4 2 3 7 7 4 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9 . In t h e t o t a l i t y o f t h e ab ov e s a id f ac t s an d c i r cum s t an c e s ,
b y t h e H o n 'b l e P un j ab & H a r ya n a H i gh Co ur t i n i n H . M. T. Lt d . Tr a c to r s Div i s i on V s C IT [ 27 4 IT R 5 4 4 (P &H ) ] w h er e in i t h as b e e n h e ld t h a t w her e t h e t ax a t s ou r ce h a d be e n p a id i n t im e an d t h e ne c e s s a r y r e t u rn i n r es pe c t t h e r e o f w a s f i l ed i n t i me w i th t h e i n com e t ax de p a r t me n t , o n m e r e l a t e i s s u e o f t ax d e du c t io n c e r t i f i c a t e , t h e r e w a s n o lo s s t o t he R ev e nu e an d the d e l a y i n f u r n i s h i n g th e t ax d e d uc t i on c e r t i f i ca t e w as m er e l y t e c h n i c a l o r v e n i a l i n n a t u r e and p en a l t y c o u ld n o t b e im po s ed . A c co rd in g l y, w e d i re c t t he As s es s in g O ff i c e r t o r e co mp ut e t h e p e n a l ty l e v i a b l e u n de r s e c t io n 27 2A ( 2 ) (k ) o f t h e A c t i n l i n e w i th ou r d i re c t io ns . T h e g r ou nd s o f ap p e a l r a i s e d b y t h e a s s es s e e a r e , t h us p a r t l y a l l o w ed .
1 0 . In t h e r es u l t , a pp e a l o f t h e as se s s e e i s p a r t l y a l l ow e d . Order pronounced in the open Cour t on 22 nd
November ,2013. Sd / - Sd / -
( T.R.SOOD) (SUSHMA CHOWLA)
ACCOUNTANT MEMBER JUDICIA L MEMBER
Dated: 22nd
November ,2013 'Poonam'
Copy to:
The Appellant, The Respondent, The CIT(A), The CIT,DR Assistant Registrar
ITAT,CHD.
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