Decided on January 05,1994



N. K. AGRAWAL, J.M. : - (1.) IN this Revenues appeal relating to asst. yr. 1981-82, the only substantive ground relates to the deletion of penalty of Rs. 26,218 levied under S. 271(1)(a) of the IT Act, 1961.
(2.) Due date for filing of the return in this case was 31st July, 1981 but it was filed on 31st March, 1984. Since there was a delay of 32 months, the Assessing Officer levied penalty for delay in filing of the return. The first appellate authority deleted the penalty mainly on the ground that no demand of tax was created at assessment and, therefore, since the tax paid or deducted at source was in excess, it was not a case of levy of penalty. The assessee carried on the business of doing contract works and an amount of Rs. 23,848 was deducted at source. The assessee pleaded before the first appellate authority that he could not obtain certificate regarding deduction of tax at source from the contracting departments. Total amount of tax on regular assessment was worked out at Rs. 19,678. No tax was payable on regular assessment and no demand was created.
(3.) THE learned counsel has submitted before us that the assessee got a refund of Rs. 4,070. THE learned Departmental Representative has, however, argued that the assessee did not file any application seeking extension of time and, therefore, its plea that it did not have the certification regarding deduction of tax at source, should not be accepted. If the assessee had any genuine difficulty, he could have sought extension of time. It has also been pointed out by the learned Departmental Representative that the certificate regarding Tax Deducted at Source (TDS) was obtained by the assessee in the month of July, 1982, except one certificate. THErefore, the learned Departmental Representative has challenged the assessees plea that it was on account of not having received the requisite certificate that the assessee could not file the return in time.;

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