2017 (4) TMI 1492

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..... sant with the complex TDS provisions and had to depend upon some experts to comply with these provisions as TDS provisions certainly require certain higher degree of understanding of TDS provisions and manner of compliances thereof. We also note the fact that the TDS compliances have undergone frequent changes over the last decade in terms of deduction, deposit, e-filing of TDS returns and gene .....

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..... 58,200/- respectively. Since, both appeals springs out of common set of facts, we dispose-off both the appeals by this common order for the sake of convenience and brevity. First, we take up ITA No.4206/M/2016 where the assessee is aggrieved by imposition of penalty of ₹ 67,500/- for late filing of quarterly TDS returns. 2. Briefly stated, the assessee, being deductor having TAN PNEG07330B w .....

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..... . CIT(A) partially accepting the contentions of the assessee reduced the penalty to ₹ 67,500/- after appreciating the date of actual payment of TDS by the assessee and date of filing of quarterly TDS returns. Still aggrieved, the assessee is in appeal before us. 3. The Ld. Counsel for Assessee [AR] raising similar contentions pleaded that the assessee was an individual transport operator .....

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..... the express penal provisions as contained in Section 272A to contend that the late filing of TDS returns would certainly entail imposition of penalty at prescribed rates. Further, the assessee incurred the same default over several years, which do not justify deletion of penalty. 4. We have heard the rival contentions and perused the relevant material on record which prima facie reveals that t .....

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..... f the case and accordingly, allow assessee s appeal. 5. Now we take up ITA No.4207/M/2016 for AY 2010-11 where the assessee is saddled with a penalty of ₹ 58,200/- in similar manner for late filing of quarterly TDS return for all quarters of impugned AY and the same has been assailed before us. There being no change in the facts and circumstances except for dates / figures and minor varia .....

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