Appeal Details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 2591 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 2 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
17-08-2018
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
16-08-2018
Assessment Year
2014-2015
Appeal Filed On
19-05-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E . , , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AW ASTHY, JM . / ITA NO. 1052/PUN/2016 / ASSESSMENT YEAR : 2014-15 THE SUB REGISTRAR, HAVELI NO.4, ISHANA 2 BUILDING, CHANDANI CHOWK, KOTHRUD, PUNE 411 038 PAN : ALFPM0391Q ....... / APPELLANT / V/S. DIRECTOR OF INCOME TAX, INTELLIGENCE & CRIMINAL INVESTIGATION, PUNE / RESPONDENT ASSESSEE BY : MS. SWATI G. KALBHOR REVENUE BY : SHRI RAJESH GAWALI / DATE OF HEARING : 16.08.2018 / DATE OF PRONOUNCEMENT : 17.08.2018 / ORDER PER D. KARUNAKARA RAO, AM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF DIRECTOR OF INCOME TAX (INTELLIGENCE & CRIMINAL INVESTIGATION), PUNE, DATE D 17-02-2016 FOR THE A.Y. 2014-15. 2. THE MERIT RELATED ISSUE RAISED IN THE APPEAL RELATES T O THE LEVY OF PENALTY ORDER U/S.271FA OF THE INCOME TAX ACT, 1961. TH E PENALTY IS LEVIED BY THE DIT (I&CI). THIS APPEAL IS FILED BY THE ASSESSEE DIRE CTLY BEFORE THE TRIBUNAL AGAINST THE ORDER PASSED BY THE DIT (I&CI), PUNE. 3. AT THE OUTSET, ON THE JURISDICTIONAL ISSUE, LD. COUNSEL FO R THE ASSESSEE FINALLY BROUGHT OUR ATTENTION TO THE FACTS AND SUBMITTED THAT, ON IDENTICAL FACTS, THE TRIBUNAL DID NOT ADMIT THE OTHER CASE OF APPEA L IN THE CASE OF THE SUB REGISTRAR HAVELI NO.10, PUNE VS. DIT (I&CI), PUNE IN ITA 2 ITA NO. 1052/PUN/2016 THE SUB REGISTRAR, HAVELI NO.4 NO.969/PUN/2016 FOR THE A.Y. 2015-16, DECIDED ON 24-04-20 18. HOWEVER, SHE ALSO FILED THE COPY OF THE JUDGMENT OF HONBLE RAJASTHAN HIGH COUR T IN THE CASE OF SUB-REGISTRAR, PALI VS. UOI REPORTED IN 258 CTR 44 6 (RAJASTHAN) AND MENTIONED THAT THE SAME RELATES TO THE MERITS OF THE PENALTY. 4. LD. DR FOR THE REVENUE SUBMITTED THAT THIS APPEAL NEE DS TO BE DISMISSED AS NOT MAINTAINABLE BEFORE THE TRIBUNAL AS THE A SSESSEE DID NOT EXHAUST THE REMEDY AVAILABLE WITH THE FIRST APPELLATE AUTH ORITY. HOWEVER, LD. DR RELIED ON THE SAID ORDER OF THE TRIBUNAL IN THE CASE O F THE SUB REGISTRAR HAVELI NO.10, PUNE VS. DIT (I&CI), PUNE (SUPRA). 5. ON HEARING BOTH THE SIDES ON THIS PRELIMINARY ISSUE RELA TING TO JURISDICTION, WE FIND THE SAME IS NOW DECIDED BY VIRTUE OF DE CISION OF THE TRIBUNAL IN THE CASE OF THE SUB REGISTRAR HAVELI NO.10, PUNE VS. DIT (I&CI), PUNE (SUPRA) DECIDED ON 24-04-2018. FOR THE SAKE OF CO MPLETENESS, WE REPRODUCE THE FINDING GIVEN BY THE TRIBUNAL HERE AS UNDER : 2. THE DIRECTOR OF INCOME TAX (INTELLIGENCE & CRIMI NAL INVESTIGATION) HAS LEVIED PENALTY U/S.271FA OF THE INCOME TAX ACT, 196 1 (HEREINAFTER REFERRED TO AS THE ACT) FOR NON-FURNISHING OF STATEMENT OF FINAN CIAL TRANSACTION (AIR INFORMATION) AS ENVISAGED U/S.285BA OF THE ACT. THE APPELLANT HAS DIRECTLY FILED APPEAL BEFORE THE TRIBUNAL WITHOUT EXHAUSTING THE REMEDY OF FILING FIRST APPEAL BEFORE APPROPRIATE AUTHORITY AS PRESCR IBED UNDER THE ACT. THUS, THE APPEAL IS DISMISSED BEING NON-MAINTAINABL E BEFORE THE TRIBUNAL DIRECTLY. CONSIDERING THE SAME, WE HOLD THAT THE APPEAL FILED BY THE ASSESSEE IS NOT MAINTAINABLE. ACCORDINGLY, THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE DISMISSED AS NOT MAINTAINABLE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 17 TH DAY OF AUGUST, 2018. SD/- SD/- ( /VIKAS AWASTHY) ( . / D. KARUNAKARA RAO ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 17 TH AUGUST, 2018. SATISH 3 ITA NO. 1052/PUN/2016 THE SUB REGISTRAR, HAVELI NO.4 # # # # / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. , , , / DR, ITAT, A BENCH, PUNE. 4. / GUARD FILE. / BY ORDER, // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE.
