2019 (4) TMI 1384

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..... led the penalty levied under Section 272A(2)(k) as held in the F.Y. 2005-06 filing of e-TDS return was introduced and there was a change from filing annual returns to quarterly return. In respect of the first quarter also there occurred some delay. It is, therefore, clear that with the introduction of the e-TDS return filing and change from the filing of annual returns to quarterly returns the del .....

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..... or the assessment year 2006-07 is directed against the order of learned CIT(A)-41, New Delhi dated 14th January, 2015. 2. The only ground raised in this appeal is against the levy of penalty under Section 272A(2)(k) amounting to `21,400/-. 3. We have heard the arguments of both the sides and perused the material placed before us. We find this issue to be squarely cove .....

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..... taff with the newly introduced procedures. In the circumstances, we are of the considered opinion that the violation in this respect is a venial breach of law and does not attract penalty proceedings in the very first year of introduction of the new procedures. We, therefore, delete the addition. 4. Since the facts in the case under appeal before us are identical, we, respectfully .....

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