2011 (2) TMI 1234

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..... ently the payee has paid the entire tax probably they can be given the benefit under Section 273B, orders passed by all the authorities are hereby set aside, matter is remanded to the assessing officer to give an opportunity to the assessee to put forth his case in writing or produce documents to substantiate his claim and thereafter to consider his case on merits
N Kumar, Ravi Malimath, JJ. Veena Jadhav, Adv., for the Appellant Raghuram and Chythnaya, Advs., for the Respondent JUDGEMENT This appeal is by the revenue against the order passed by the Tribunal cancelling the penalty levied under Section 271C of the INcome Tax Act. 2. The assessee was earlier known as M/s. Wipro BT Ltd. It is one of the companies associated with gro .....

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..... for not deducting the tax and, therefore, penalty imposed was illegal. Accordingly the order passed by the assessing officer as well as the appellate authority was set aside. Aggrieved by the same the revenue is in appeal. 4. Learned counsel for the revenue contended that the cause shown by the assessee does not constitute sufficient cause so as to waive penalty under Section 273B and therefore, she submits the order of the Tribunal requires to be interfered with. 5. Per contra, the learned counsel for the assessee supported the impugned order. 6. Learned Counsel for the assessee pointed out that because the assessee was occupying the premises belonging to a group company, there was no lease agreement between the parties. In fact no .....

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..... n those circumstances we are of the view that justice of the case would be met by giving the assessee an opportunity to substantiate his claim by producing requisite documents so that the assessing officer can redo the assessment once again after hearing the assessee and in accordance with law. Hence, we pass the following order:- a) Appeal is allowed. b) The impugned orders passed by all the authorities are hereby set aside. c) The entire matter is remanded to the assessing officer to give an opportunity to the assessee to put forth his case in writing or produce documents to substantiate his claim and thereafter to consider his case on merits and in accordance with law without being in any way influenced by any of the observations m .....

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