2011 (5) TMI 1027

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..... : Shri M.M. Agarwal, C.A. For the Respondent : Shri Vinod Kumar, Jr. D.R. ORDER Per P.K. Bansal, A.M. : This appeal has been filed by the assessee against the order dated 25.11.2008 of the CIT(A), Agra confirming the penalty imposed by Assessing Officer u/s. 272A(2) of the Income tax Act for his failure to furnish quarterly e-TDS returns as prescribed u/200(3). 2. The br .....

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..... order. 3. We have heard rival submissions of both the parties and have carefully considered the same. During the course of hearing, the learned counsel for the assessee contended that quarterly e-filing system was introduced first time and the assessee deducted the tax in time, deposited the same in time but failed to file quarterly return in time due to new system of e-filing of quarterly retu .....

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