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TMI Blog2023 (5) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... een caused. However, it does not mean that assessee is allowed to skip the provision of filling the quarterly statements. As per the Income Tax Act, assessee was duty bound to file the Quarterly statements within the statutory time limit mentioned in the Act. It is an admitted fact that the assessee has failed to file the quarterly statements within the statutory time. Therefore, respectfully, following the decision above we uphold the Penalty Order u/s 272A(2)(k) of the Act. We are of the opinion that sufficient opportunity was granted by the ld.CIT(A) and the Joint Commissioner of Income tax but the assessee failed to avail such opportunity. Accordingly, we dismiss the appeal of the assessee. - ITA No.251/PUN/2023 - - - Dated:- 4-5-2023 - Shri S.S.Godara, Judicial Member And Dr. Dipak P. Ripote, Accountant Member For the Assessee : None For the Revenue : Shri M.G. Jasnani, DR ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the Order of Commissioner of Income Tax (Appeals) [NFAC], Delhi, dated 30.01.2023u/s. 250 r.w.s. 254 of the Act for A.Y.2011-12.The assessee has raised the following grounds of appeal: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31010100160200 27EQ Q2 15-Oct-10 31-Jul-11 289 31010100160211 27EQ Q3 15-Jan-11 31-Jul-11 197 31010100160222 27EQ Q4 15-May-11 31-Jul-11 77 2.2 The Joint Commissioner of Income Tax(TDS), in para 5 of his order, has observed as under:- 5. In view of the foregoings, considering the period of default i.e., 415 days, 323 days, 231 days, 111 days, 381 days, 289 days, 197 days and 77 days attracts the penalty as under:- RRR No. Form No. Periodicity Delay (Days) Penalty @ Rs.100 per day Remarks 21000100196401 26Q Q1 415 41,500/- Which is restricted to the tax deductible i.e. Rs. 1,158/- 21000100196412 26Q Q2 323 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... postal authorities have visited the premises on 24/04/2023. 3.1 Thus, according to the Postal authorities no such person exists at the address. It is important to mention here that the assessee is a company but the address mentioned by the assessee on the Form36 Form 35 is a residential flat. This shows that assessee is consciously concealing its real place of business. 3.2 In this case, assessee had filed an appeal against the order of CIT(A) 1, Aurangabad dated 2/12/2016 vide appeal number ITA 591/Pune/2017 for AY 2011-12 against the penalty order u/s 272A(2)(k). The ITAT in ITA 591/Pun/2017 vide order dated 30/08/2019 had remanded the matter to the CIT(A) for denovo-adjudication after giving opportunity to the assessee. At that time assessee had pleaded before the ITAT that matter can be remanded to CIT(A) for verification. 3.3 The CIT(A) as per the direction of the ITAT in ITA 591/Pune/2017 has passed the order u/s 250 on 30/01/2023. 3.4 Aggrieved by the order of the Ld.CIT(A), the assessee filed appeal before this ITAT. However, as mentioned earlier, the assessee has not appeared before this ITAT. No paper book or statement of fact has been filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 neither the appellant nor any counsel appeared nor any explanation was furnished. It is only on 16 January 2013 that an application was submitted by the Principal of the College to the Assessing Authority. It was stated in the said application that since the Principal had joined the College only on 25 January 2010, it would take some time to collect the records for filing the e-TDS statements. A request was, therefore, made for granting one month time for filing the e-TDS statements. It needs to be noted at this stage that the appellant did file the e-TDS statements on 8 February 2013/9 February 2013. The contention of learned counsel for the appellant is that since no order was passed by the Assessing Authority on this application, it cannot be said that any opportunity was given to the College to furnish explanation for the levy of penalty. This contention of learned counsel for the appellant cannot be accepted. Even if no order was passed on the application, the appellant was obliged to file the statement and offer an explanation but even after the expiry of the period prayed for in the application the appellant did not furnish any explanation for the delay in filing the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute that as per the existing provisions, a person responsible for deduction of tax (the deductor) is required to furnish periodical quarterly statements containing the details of deduction of tax made during the quarter, by the prescribed due date. Undoubtedly, delay in furnishing of TDS returns/statements has a cascading effect. Under the Income-tax Act, there is an obligation on the Income-tax Department to process the Income-tax returns within the specified period from the date of filing. The Department cannot accurately process the return on whose behalf tax has been deducted (the deductee) until information of such deduction is furnished by the deductor within the prescribed time. The timely processing of returns is the bedrock of an efficient tax administration system. If the Incometax returns, especially having refund claims, are not processed in a timely manner, then (i) a delay occurs in the granting of credit of TDS to the person on whose behalf tax is deducted (the deductee) and, consequently, leads to delay in issuing refunds to the deductee, or raising of infructuous demands against the deductee; (ii) the confidence of a general taxpayer on the tax administratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 was accepted and the penalty was imposed after that date. The decision dated 3 December 2015 of the Tribunal in ITA Nos.226 and 227, therefore does not help the appellant. 19. We, therefore, find that substantial questions of law that had been framed in this appeal do not arise for consideration. 20. The appeal is accordingly, dismissed Unquote. 3.8. Thus, Hon ble High Court (supra) has observed that timely filling of e-TDS returns helps department to process the returns whose tax has been deducted. E-TDS statements not only increases the reach of the department but also leads to creation of an audit trail that can be utilized as an effective tool against detection of tax evasion. Therefore, Hon ble High Court observed that stringent action is required against such defaults. The Hon ble High Court upheld the Penalty Order. No order of Jurisdictional Hon ble High Court has been brought to our notice. 4. In this case no valid reason has been given by the assessee for the delay in filling the Quarterly statements. Therefore, it means there is no valid reason for the delay. The assessee in the statement of facts submitted to the CIT(A) has claimed that no loss to re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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