SUB-REGISTRAR, KOTKHAVDA V. JDIT(I & CI), JAIPUR

ITA 1385/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4994 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-12-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA J DHK
• Section: 133(6); 13

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH B , JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE : SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 1385/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 THE SUB REGISTRAR KOTKHADVA, JAIPUR CUKE VS. THE JDIT (I&CI) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: JPRS09715G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI YOGESH KUMAR SHARMA, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY : SMT. CHANCHAL MEENA, JCIT-DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 17/02/2020 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 18/02/2020 VKNS'K@ ORDER PER VIJAY PAL RAO, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF LD. CIT(A) -3, JAIPUR DATED 09-10-2019 ARISING FROM THE PENALTY ORDER PASSED U/S 272A(2)( C) OF THE ACT FOR THE ASSESSMEN T YEAR 2012-13. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS. 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. JDIT(I&CI) HAS ERRED IN LAW AND ON FACTS ON IMPOSIN G THE LEVY OF PENALTY U/S 272A(2)( C) OF THE I.T. ACT, 1961 AND L D. CIT(A) HAS ERRED IN SUSTAINING THE LEVY OF PENALTY U/S 272A(2)(C ) O F THE I.T. ACT, 1961 WHEREAS AS PER THE LETTER ISSUED TO INSPECTOR GENER AL (STAMP & REGISTRATION) KAR BHAWAN, JAIPUR, AJMER BY THE OFFI CE OF THE LD. ADDL. ITA NO.1385/JP/2019 THE SUB REGISTRAR, KOTKHAVDA VS J DIT,(I&C I), JAIPUR 2 DIRECTOR OF INCOME (INTELLIGENCE & CRIMINAL INVESTI GATION), JODHPUR AND JAIPUR ON DATED 03-05-2013, THE INFORMATION UND ER CODE 401,402 U/S 133(6) FOR THE F.Y. 2012-13 SHOULD BE FURNISHED BEFORE 31-03- 2014. IN CONSONANCE TO THIS LETTER, OUR HEAD OFFICE ISSUE D A CIRCULAR NO. F- 7(34)JAN/20139470 DATED 29-05-2013 GIVING INSTRUCTI ON TO SUBMIT THE INFORMATION UNDER UNDER CODE 401,402 U/S 133(6) FOR THE F.Y. 2012-13 ON BEFORE 31-03-2014 BEFORE THE DI(I&CI). THAT IN COMPLIANCE TO THE ABOVE NOTICE, WE HAVE SUB MITTED THIS INFORMATION UNDER CODE 401,402 ON BEFORE 10-10-201 3 THROUGH ONLINE AND OFFLINE. 2. THAT THE LD. CIT(A) HAS FAILED TO CONSIDER AND APPRECIATE THAT ON 22-01-2014, A NOTICE WAS ISSUED TO IMPOSE THE LE VY OF PENALTY U/S 272A(2)(C) OF THE ACT, FOR FAILURE TO COMPLY WITH N OTICES AND DATE WAS FIXED ON 03-02-2014. IN THIS CONTEXT, THE APPELLANT HAS ALREADY FURNISHED SUCH INFORMATION 4-10-2013 AND ALSO GIVEN INFORMATION ON DATED 10-10-2013, 4-12-2013 AND 03-02-2014, 11-02-2 014. THE ABOVE INFORMATION WAS FILED AND SUBMITTED IN THE SPECIFIE D TIME AS 31-03- 2014. THEREFORE, NO LATE FEE CAN BE IMP OSED ON TH E ASSESSEE. 3. THAT THE LD. CIT(A) HAS FAILED TO APPRECIATE THA T ON 27-04-2014 THE LD. JDIT(I&CI) HAS MADE PENALTY ORDER U/S 272A( 2)(C) WITH AMOUNT OF RS. 10,900/- WITHOUT CONSIDERING OUR FURNISHED I NFORMATION TIMELY. 2.1 THE ASSESSEE ORGANIZATION IS A STATE GOVT. DEP ARTMENT AND SUB- REGISTRAR, KOTKHAWADA, DISTT. JAIPUR WAS ASKED TO F URNISH THE INFORMATION U/S 133(6) OF THE ACT IN THE EXCEL FORMAT EITHER IN CD OR IN DVD VIDE LETTER DATED 05-06-2013. THE AO SUBSEQUENTLY INITIA TED PENALTY PROCEEDINGS U/S 272A(2)( C) OF THE ACT ON THE GROUN D THAT THE ASSESSEE HAS NOT COMPLIED WITH THE NOTICE ISSUED U/S 133(6) OF T HE ACT ON 22-01-2014 AND CONSEQUENTLY THE AO LEVIED A PENALTY OF RS. 10 ,900/- WHILE PASSING THE ORDER DATED 21-05-2014. THE ASSESSEE CHALLENGE D THE SAID LEVY OF ITA NO.1385/JP/2019 THE SUB REGISTRAR, KOTKHAVDA VS J DIT,(I&C I), JAIPUR 3 PENALTY BEFORE THE LD. CIT(A). HOWEVER, NOBODY APPE ARED BEFORE THE LD. CIT(A) WHEN ASSESSEE'S APPEAL WAS CALLED FOR HEARIN G AND CONSEQUENTLY THE APPEAL OF THE ASSESSEE WAS DISMISSED BY IMPUGNE D EX-PARTE ORDER. 2.2 BEFORE US, THE LD.AR OF THE ASSESSEE HAS SUBMIT TED THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NOTICE ISSUED BY THE AO U/S 133(6) OF THE ACT AND FURNISHED THE REQUISITE INFORMATION. HE FURTHER SUBMITTED THAT THE AO CALLED FOR THE INFORMATION ON OR BEFORE 31-03-2014 WHEREAS THE ASSESSEE REPLIED THE NOTICE WELL WITHIN TIME VIDE LETTERS DA TED 5-08-2013 AND 4-12- 2013. THUS THE LD.AR OF THE ASSESSEE SUBMITTED THAT ONCE THE ASSESSEE HAS DULY COMPLIED WITH THE NOTICE U/S 133(6) OF THE ACT THEN THE QUESTION OF DEFAULT DOES NOT ARISE. CONSEQUENTLY, THE PENALTY L EVIED BY THE AO IS NOT JUSTIFIED. 2.3 ON THE OTHER HAND, THE LD. DR HAS SUBMITTED THA T THE AO HAS GIVEN THE FINDING THAT DESPITE REPEATED NOTICES U/S 133(6 ) OF THE ACT DATED 5-06-2013 AND 22-01-2014 THE ASSESSEE FILED TO FURN ISH THE REQUISITE INFORMATION AND CONSEQUENTLY THERE IS A NON-COMPLIA NCE OF THE SAID NOTICES. THE LD. DR FURTHER CONTENDED THAT THE ASSE SSEE HAS NOT FURNISHED ANY DOCUMENTARY EVIDENCE BEFORE THE AO. HENCE, THE PENALTY LEVIED BY THE AO U/S 272A(2)( C) OF THE ACT IS JUSTIFIED. ITA NO.1385/JP/2019 THE SUB REGISTRAR, KOTKHAVDA VS J DIT,(I&C I), JAIPUR 4 2.4 WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WEL L AS RELEVANT MATERIALS AVAILABLE ON RECORD. THE AO IN THE PENALT Y ORDER PASSED U/S 272A(2)( C) OF THE ACT HAS ALLEGED THE NON-COMPLIAN CE OF THE NOTICES U/S 133(6) OF THE ACT DATED 5-06-2013 AND 22-01-2014. W E FURTHER NOTE THAT THE ASSESSEE IN THE PAPER BOOK AT PAGES 11 AND 12 H AS FILED THE COPIES OF THE REPLY FILED BY THE ASSESSEE TO THE NOTICES ISSU ED BY THE AO U/S 133(6) OF THE ACT. IN BOTH THESE LETTERS, THE ASSESSEE HA S SPECIFICALLY MENTIONED ABOUT THE INFORMATION OF THE TRANSACTIONS OF RS. 5. 00 LACS OR MORE. VIDE LETTER DATED 4 TH DEC. 2013, THE ASSESSEE HAS AGAIN SENT THE INFORMA TION IN CD AND PRINT AND DULY REPLIED TO THE NOTICES U/S 13 3(6) OF THE ACT ISSUED BY THE AO. SINCE THESE DOCUMENTS WERE NOT PRODUCED BEFORE THE LD. CIT(A) AND NOBODY APPEARED BEFORE THE LD. CIT(A) ON THE DATE OF HEARING OF APPEAL, THEREFORE, LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF DOCUMENTARY EVIDENCES. ACCORDI NGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE WHEN THE ASSESSEE HAS PRODUCED THE RELEVANT DOCUMENTS IN SUPPORT OF ITS EXPLANATION TH AT THE NOTICES ISSUED BY THE AO U/S 133(6) OF THE ACT WERE DULY COMPLIED WI TH BY THE ASSESSEE THEN THE MATTER IS REQUIRED TO BE CONSIDERED AFRESH BY THE AO TAKING INTO CONSIDERATION THE EVIDENCES AND LETTERS SENT BY THE ASSESSEE ALONGWITH ITA NO.1385/JP/2019 THE SUB REGISTRAR, KOTKHAVDA VS J DIT,(I&C I), JAIPUR 5 INFORMATION. NEEDLESS TO SAY THAT THE ASSESSEE BE G IVEN APPROPRIATE OPPORTUNITY OF HEARING OF APPEAL BEFORE PASSING THE FRESH ORDER. THUS THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT ON 18 /02/20 20. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 18/02/ 2020 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE SUB REGISTRAR, KOTKHADVA, JAIPU R 2. IZR;FKHZ@ THE RESPONDENT- THE JDIT (I&CI), JAIPUR 3. VK;DJ VK;QDRVIHY ) @ CIT(A), 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 1385/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR