9911796707
TMI Blog2011 (2) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... are in-charge of the section to deduct the tax were not fully aware of the income-tax procedures the surcharge was not deducted. When the mistake came to the notice of the assessee he paid the surcharge along with the interest therefore, penalty cannot be imposed under s. 271C - Decided in favor of the assessee - IT APPEAL NO. 381 (JD.) OF 2008 - - - Dated:- 11-2-2011 - S.V. MEHROTRA, V.D. RAO, JJ. Suresh Ojha for the Appellant. Avdesh Kumar for the Respondent. ORDER V.D. Rao, Judicial Member This appeal has been filed by the assessee against the order passed by the learned CIT(A), Bikaner, dt. 14th July, 2004 relating to asst. yr. 2000-01. 2. In this appeal there is a delay and we, therefore, proceeded to decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supported by the affidavit filed by assessee's employee Mr. Shiv Charan Regar, executive engineer, it can be safely believed that the order of the CIT(A) received by the assessee on 24th March, 2008 and after receiving the order assessee has filed appeal on 21st May, 2008. Therefore, in our opinion it is a fit case to condone the delay. We accordingly condone the delay by allowing the delay condonation application by the assessee. 4. Insofar as facts relating to merits of the case are concerned the penalty was levied of Rs. 49,869 under s. 271C on the ground that the assessee failed to deduct the surcharge. The assessee being a Government division made certain payments to the contractors and TDS was openly deducted and paid in time. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has paid some amount to the contractors on which TDS was duly deducted. The assessee has failed to deduct the surcharge for which he has given an explanation that due to heavy work and busy schedule the employees did not deduct the surcharge and the employees who are in-charge of the section to deduct the tax were not fully aware of the income-tax procedures and further submitted that there was a mistake on their part for non-deduction of surcharge. It is also submitted before us that when it had come to their notice with regard to non-deduction of surcharge the amount of Rs. 49,869 along with the interest was deducted and immediately paid to the Tax Department before initiating the proceedings under s. 271C. Therefore, the assessee has ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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