2016 (3) TMI 723

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..... o the Government account, mere failure to upload the quarterly statement as required u/s 200(3) of the Act will not result in levy of automatic penalty. Of course, it is statutory function of the assessee to upload the quarterly statement as required under the statutory provision. The fact remains that unless the PAN of the deductees is available with the assessee, the assessee could not upload th .....

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..... d in favour of assessee - ITA Nos. 38 & 39/Mds/2015 - - - Dated:- 5-2-2016 - N. R. S. Ganesan, JM And A. Mohan Alankamony, AM For the Appellant : Shri T Banusekar, CA For the Respondent : Dr B Nischal, JCIT ORDER Per N R S Ganesan, Judicial Member These appeals of the assessee are directed against the common order of the Commissioner of Income-tax (Appeals)-VII, Chennai, d .....

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..... of tax. The ld. Representative clarified that the entire tax deducted is paid to the Government account and what is default is in respect of few deductees the statement could not be uploaded. Therefore, there was a reasonable cause for the delay in uploading the statement and hence, penalty u/s 272A(2)(k) cannot be levied. 4. On the contrary, Dr B Nischal, ld. Departmental Representative submi .....

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..... see could not upload the quarterly statement in respect of the tax deducted at source. The contention of the assessee is that PAN of some of the deductees is not available. This Tribunal is of the considered opinion that when the assessee deducted tax and paid the same to the Government account, mere failure to upload the quarterly statement as required u/s 200(3) of the Act will not result in lev .....

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..... erly statement as provided under the Act. In the case before us, the penalty is levied only in respect of those deductees whose PAN is not available with the assessee. Therefore, the Assessing Officer is not justified in levying penalty u/s 272A(2)(k) of the Act. Accordingly, the orders of the lower authorities are set aside and the penalty levied u/s 272A(2)(k) of the Act is deleted. 6. In the .....

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