SKA INFRASTRUCTURE PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Present Writ Petition has been filed challenging the order dtd. 22/4/2022 by which the petitioner's application for compounding of offences was rejected.

(2.) Learned counsel for the petitioner states that the Commissioner of Income Tax (TDS), Delhi-2, New Delhi vide Order dtd. 31/1/2019 sanctioned launch of prosecution against the petitioner company through its Directors for delayed submission of tax deducted at source (TDS) amounting to Rs.22,95,203.00for the financial year 2012-13 with the Government Account. He further states that on 1/7/2019, Complaint Case No.7594 of 2019 was filed by Income Tax Office, before ACMM, Central, Tis Hazari Courts, New Delhi under Sec. 276-B read with 279 of the Income Tax Act, 1961 (hereinafter referred to as the "Act"). He states that the petitioner company in the year 2021 made payment of interest amounting to Rs.7,75,242.00& late fees penalty amounting to Rs.2,60,485.00, i.e. a total amount of Rs.10,35,727.00and hence currently no unpaid demand is referenced on the online ITD system /Traces of Income Tax Department.

(3.) He further states that the Director of the petitioner company sought for compounding of offences under Sec. 279 (2) of the Act by filing application dtd. 20/1/2022 before CCIT (TDS), Delhi. However, the said application was rejected vide order dtd. 10/2/2022 on the ground that it was not filed within limitation and in prescribed form.