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TMI Blog2018 (12) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... t had to engage somebody from Coimbatore for filing of return appears to be not a valid reason for not filing the TDS returns. When the assessee was required to deduct tax and file the statement as required under Section 206C(3) of the Act within the time prescribed under Section 200(3) of the Act, the assessee is expected to comply with the mandates of the Income-tax Act. Kotagiri is not far a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Shri AR.V. Sreenivasan, JCIT ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: Both the appeals of the assessee are directed against the respective orders of the Commissioner of Income Tax (Appeals) -2, Coimbatore, dated 31.08.2017, for the assessment years 2008-09 and 2009-10, confirming the penalty levied by the Assessing Officer under Section 272A(2)(k) of the Income-tax Act, 1961 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. representative, after verifying the relevant records, there was a demand of _60,529/- which was admittedly paid by the assessee. According to the Ld. representative, the omission to file quarterly returns is only circumstantial and not intentional. According to the Ld. representative, the assessee had to engage expertise from outside for filing the e-returns. Since there was no experienced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT (2016) 386 ITR 327. 4. We have considered the rival submissions on either side and perused the relevant material available on record. From the material available on record it appears that the assessee deducted tax from the rent paid to the landlord and salary paid to the Principal. The assessee also claims that the payments were made to the Government account. However, e-TDS statements were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he failure of the assessee for not filing the TDS was found during the inspection of TDS Wing of the Department, it appears that the assessee has not taken any step for filing the returns. Under similar circumstances, the Punjab Haryana High Court High Court in Central Scientific Instruments Organisation (supra) has confirmed the penalty levied. Since the facts and circumstances of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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