9911796707
TMI Blog2022 (4) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee assailing the order dated 04.08.2017 passed by learned Commissioner of Income Tax (Appeals)-41, New Delhi, confirming the penalty imposed under section 272A(2)(k) of the Income-tax Act, 1961 (in short 'the Act') for the assessment year 2008-09. 2. Briefly the facts are, based on information received from internal sources that some public sector banks have paid interest on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent quarters falling in financial year 2008-09. Against the penalty order so passed, assessee preferred an appeal before learned Commissioner (Appeals). 3. In course of appellate proceeding, learned Commissioner (Appeals) noticed that the appeal filed by the assessee was belated. On perusing the affidavit seeking condonation of delay, he observed, though, the assessee has stated that there was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals), the assessee has furnished detailed submission, explaining the reason for delay in filing the TDS statements. On perusal of the submissions made before learned Commissioner (Appeals), it is noticed that the employees of the assessee were not well acquainted with the procedure of e-filing of TDS return which was made effective from assessment year 2008-09. Assessee had submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould have been condoned as the assessee has made out a case for condonation of delay. 6. Further, when the appeal filed by the assessee is against the imposition of penalty under section 272A(k), we fail to understand what more clarification was required by learned Commissioner (Appeals) regarding the nature of relief sought by the assessee. In view of the aforesaid, we delete the penalty impose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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