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TMI Blog2013 (2) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... wla, J.M. : These three appeals filed by the assessee are against the separate order of the Commissioner of Income Tax (Appeals), Karnal all dated 30.05.2012 relating to assessment years 2008-09 and 2009-10 against the order passed u/s 272B of the Income Tax Act, 1961 (in short 'the Act'). 2. The only common ground of appeal raised in all the three appeals reads as under: "1. That the ld ITO , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had filed correction statement on 3.1.2011 and had also issued letters to the parties for submitting the PAN numbers. However, the CIT (Appeals) noted that only copies of four letters as against 45 missing/invalid Pan Numbers were enclosed by the assessee and further out of the said four, one was unsigned abnd without address. Further it was also noted by the CIT (Appeals) that on the said lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Before the CIT appeals the contention of the assessee was in line with the earlier year that it had issued letters and the CIT (Appeals) had found similar defaults as referred to by us in the paras hereinabove. The assessee had failed to furnish on record the evidence of having sent the letters to the respective deductees and hence the Cit (Appeals) confirmed the order of the Assessing Officer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and thus there was no merit for levy of penalty under section 272B of the Act. 10. The learned D.R. for the Revenue placed on the orders of the authorities below. 11. We have heard the rival contentions and perused the record. The assessee was found to have defaulted in furnishing the PAN numbers of the deductees in relation to the e-TDS returns filed quarter-wise by the assessee relating to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the provisions to the extent it was possible at his end. The provisions of section 272B(1) of the Act provide that if a person failed to comply with the provision of section 139A, the Assessing officer may direct that such person shall pay by way of penalty a sum of ₹ 10,000/-. In view of the above said provisions of the act we are in agreement with the order of the CIT (Appeals) in le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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