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TMI Blog2022 (4) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... employees are getting acquainted with the new banking software - aforesaid submissions made by the assessee constitute a reasonable explanation under section 273B - there is no justifiable reason for imposing penalty, merely, because there is delay in furnishing the TDS quarterly statements - Commissioner (Appeals) has not gone into the merits of the issue and dismissed assessee's appeal in limine. Even, accepting that assessee's version of delay is not correct and actual delay is of 80 days, in our view, such delay not being fatal should have been condoned as the assessee has made out a case for condonation of delay. When the appeal filed by the assessee is against the imposition of penalty under section 272A(k), we fail to unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the assessee failed to file any reply with supporting evidences to establish that there was reasonable cause for late filing of the TDS statements. The Assessing Officer proceeded to impose penalty of ₹ 12,27,000/- for different 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 delay of 33 days, but the actual delay was more than 80 days. Therefore, he observed that the assessee, having f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no justifiable reason for imposing penalty, merely, because there is delay in furnishing the TDS quarterly statements. Moreover, learned Commissioner (Appeals) has not gone into the merits of the issue and dismissed assessee's appeal in limine. Even, accepting that assessee's version of delay is not correct and actual delay is of 80 days, in our view, such delay not being fatal should 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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