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TMI Blog2015 (7) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... ed within time prescribed by law. Section 273B of the Act provides exception to the rule if the assessee is able to prove to the satisfaction of the authorities below that there was a reasonable cause for failure to comply with the provisions of law. The assessee has not been able to prove if there was any reasonable cause for failure to comply with the provisions of law. The assessee merely ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax (Appeals), Chandigarh dated 29.10.2014 for financial year 2011-12 (assessment year 2012-13), challenging the levy of penalty under sect ion 272A(2) (k) of the Income Tax Act , 1961 ( in short the Act ) . 2. The brief facts as noted in the impugned order are that the person responsible had failed to file quarterly TDS returns in Form No.24Q, 26Q and 27Q for the 4t h quarter by due date. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act provides except ion to the rule if the assessee is able to prove to the satisfaction of the authorities below that there was a reasonable cause for failure to comply with the provisions of law. However, the assessee has not been able to prove if there was any reasonable cause for failure to comply with the provisions of law. The assessee merely explained that since the consultant was trav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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