Jt. Sub Registrar Haveli, No. 13, Pune V. Director of Income-tax (CIB), Pune

ITA 1082/PUN/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56577 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 26-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI I.C. SUDHIR (JM) AND SHRI D. KARUNAKARA RAO (AM) ITA NO. 1082/PN/2010 (ASSTT. YEAR : 2009-10) JT SUB - REGISTRAR HAVELI, NO. 13, OFFICE NO. 128-130, KAKADE PLAZA ND ROAD, KARVE NAGAR, PUNE PAN : NOT AVAILABLE .. APPELLANT V. DIRECTOR OF INCOME TAX (CIB) , PUNE OFFICE OF THE DIRECTOR OF INCOME TAX CIB(PUNE) 60/61, PRAPTIKAR SADAN, KARVE ROAD, . RESPONDENT ITA NO. 1083/PN/2010 (ASSTT. YEAR : 2009-10) SUB - REGISTR AR HAVELI, NO.4, ISHANA II, PAUD ROAD, BHUSARI COLONY KOTHRUD, PUNE PAN : NOT AVAILABLE .. APPELLANT V. DIRECTOR OF INCOME TAX (CIB) , PUNE OFFICE OF THE DIRECTOR OF INCOME TAX CIB(PUNE) 60/61, PRAPTIKAR SADAN, KARVE ROAD, PUNE-411 004 . RESPONDENT ITA NO. 1084/PN/2010 (ASSTT. YEAR : 2009-10) SUB - REGISTRAR HAVELI, 12, PUNE MARUTI COMPLEX, KONDHWA BUDRUCK PUNE 411 048 PAN : NOT AVAILABLE .. APPELLANT V. DIRECTOR OF INCOME TAX (CIB) , PUNE OFFICE OF THE DIRECTOR OF INCOME TAX CIB(PUNE) 60/61, PRAPTIKAR SADAN, KARVE ROAD, PUNE- 411 004 . RESPONDENT APPELLENT BY : SHRI M.K. KULKARNI RESPONDENT BY : MS. ANN KAPTHUAMA HEARD ON : 23.11.11 PRONOUNCED ON: 30.11.11. ORDER ITA NOS. 1082 TO 1084/PN/2010 SUB-REGISTRAR HAVELI NO.13, ETC.,,.. A.YS.2009-10, ETC. PAGE OF 3 2 PER I.C. SUDHIR JM THE APPELLANT HAS QUESTIONED THE VALIDITY OF PENALT Y U/S. 271FA OF THE ACT LEVIED BY THE LD. DIRECTOR OF INCOME TAX (CIB), PUN E ON SEVERAL GROUNDS. 2. THE LD. A.R. CITED THE DECISION OF PUNE BENCH OF THE TRIBUNAL IN SIMILAR APPEAL IN THE CASE OF THE SHAHADA PEOPLES CO-OP. BANK, NAN DURBAR VS. THE DIRECTOR OF INCOME-TAX (CIB), PUNE, ITA NO. 1159/PN/2010, A.Y. 2009-10, ORDER DATED 13 TH DECEMBER, 2010 WHEREIN UNDER SIMILAR FACTS, THE AP PELLANT WAS ALLOWED BY THE TRIBUNAL TO WITHDRAW THE APPEAL WITH THE LIBERTY TO FILE APPEAL BEFORE THE APPROPRIATE AUTHORITY IN ACCORDANCE WITH LAW, IF SO ADVISED. THE LD. A.R. ALSO CITED THE DECISION OF AMRITSAR BENCH OF THE TRIBUNAL ON AN IDENTICAL ISSUE IN THE CASE OF SUB-REGISTRAR, NAKOAR VS. DIRECTOR OF INCOME TAX (2 011) 57 DTR ASR (TRIBUNAL) 497. 3. THE LD. D.R., ON THE OTHER HAND, PLACED RELIANCE ON THE PENALTY ORDER. 4. HAVING GONE THROUGH THE ABOVE CITED DECISIONS, W E FIND THAT PUNE BENCH OF THE TRIBUNAL IN THE CASE OF SHAHADA PEOPLES CO-OP. BANK, NANDURBAR VS. DIRECTOR OF INCOME TAX (CIB) (SUPRA) HAS ACCEPTED THE SUBMISSIO N OF THE APPELLANT THAT THE APPEAL AGAINST THE ORDER OF THE DIRECTOR OF INCOME TAX (CIB), WAS TO BE FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEAL) AS PER PROV ISIONS OF SECTION 246A(1)(Q) OF THE ACT. CONSIDERING THIS SUBMISSION, THE BENCH AC CEPTED REQUEST OF THE APPELLANT TO WITHDRAW THE APPEAL WITH THE LIBERTY TO FILE APP EAL BEFORE THE APPROPRIATE AUTHORITY IN ACCORDANCE WITH LAW, IF SO ADVISED. R ESPECTFULLY FOLLOWING THE AFORE- CITED DECISION OF THE PUNE BENCH OF THE TRIBUNAL UN DER THE SIMILAR FACTS, WE ALLOW THE APPELLANT TO WITHDRAW THE PRESENT APPEAL WITH T HE LIBERTY TO FILE APPEAL BEFORE THE APPROPRIATE AUTHORITY, IN ACCORDANCE WITH LAW, IF SO ADVISED. ITA NOS. 1082 TO 1084/PN/2010 SUB-REGISTRAR HAVELI NO.13, ETC.,,.. A.YS.2009-10, ETC. PAGE OF 3 3 5. CONSEQUENTLY, THE APPEAL IS TREATED AS DISMISSED BEING NON-MAINTAINABLE BEFORE THE TRIBUNAL. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 30TH NOVEMBER 2011. SD/- SD/- ( D. KARUNAKARA RAO ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE, DATED THE 30TH NOVEMBER, 2011 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE D.R. B BENCH, PUNE 5. GUARD FILE BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE