Jt. Sub Registrar Haveli No. 17, Pune V. Director of Income Tax, Pune

ITA 1085/PUN/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56568 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 3 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: 27-07-2010
• 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. 1085/PN/2010 (ASSTT. YEAR : 2009-10) JT SUB - REGISTRAR HAVELI, NO. 1 7 , SHEVALE COMPLEX, KAMINI HOTEL NEAR ELPRO CO., CHINCHWAD, PUNE 411 019 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 : NONE RESPONDENT BY : MS. ANN KAPTHUAMA HEARD ON : 24.11.11 PRONOUNCED ON: 30.11.11. ORDER 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. NONE APPEARED ON BEHALF OF THE APPELLANT. WE FI ND THAT THE DECISION OF PUNE BENCH OF THE TRIBUNAL IN SIMILAR APPEAL IN THE CASE OF THE SHAHADA PEOPLES CO-OP. BANK, NANDURBAR 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 APPELLANT WAS ALLOWED BY THE TRI BUNAL TO WITHDRAW THE APPEAL WITH THE LIBERTY TO FILE APPEAL BEFORE THE APPROPRIATE AUTHORITY IN ACCORDANCE WITH LAW, IF SO ADVISED. WE ALSO FIND THAT THE AMRITSAR BENCH OF THE TRIBUNAL ON AN IDENTICAL ISSUE IN THE CASE OF SUB-REGISTRAR, NAKOAR VS. DIR ECTOR OF INCOME TAX (2011) 57 DTR ASR (TRIBUNAL) 497 HAS ALLOWED THE APPELLANT TO WITHDRAW THE APPEAL WITH THE ITA NOS. 1085/PN/2010 JT. SUB-REGISTRAR HAVELI NO.17A.Y.2009-10, ETC. PAGE OF 3 2 LIBERTY TO FILE APPEAL BEFORE THE APPROPRIATE AUTH ORITY IN ACCORDANCE WITH LAW, IF SO ADVISED. 3. THE LD. D.R. PLACED RELIANCE ON THE PENALTY ORDE R. 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. 5. CONSEQUENTLY, THE APPEAL IS TREATED AS DISMISSED BEING NON-MAINTAINABLE BEFORE THE TRIBUNAL. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 30 TH 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 ITA NOS. 1085/PN/2010 JT. SUB-REGISTRAR HAVELI NO.17A.Y.2009-10, ETC. PAGE OF 3 3 5. GUARD FILE BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE