Sub Registra - Bavla, Ahmedabad V. The Director of Income Tax, (INCI), Ahmedabad

ITA 1407/AHD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6076 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 26-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PF JAIN
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, ,LK ,LK,LK ,LK- -- -,E ,E,E ,E- -- -LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER !# I.T.A. NO.1407/AHD/2016 ( / ASSESSMENT YEAR : 2014-15) SUB REGISTRAR BAVLA, MAMLATDAR OFFICE COMPOUND, TAL. BAVLA, AHMEDABAD 382 325 # VS. DIRECTOR OF INCOME TAX (INCI), ROOM NO.10, GROUND FLOOR, AHMEDABAD 380 009 $ # % & # PAN/GIR NO. : ADBPV 0674 K ( !$' / APPELLANT ) .. ( ($' # RESPONDENT ) !$') # APPELLANT BY : SHRI P.F. JAIN, A.R. ($'*) / RESPONDENT BY : SHRI UMA SHANKAR PRASAD, SR. D.R. + ,*-. / DATE OF HEARING 09/02/2018 /012*-. / DATE OF PRONOUNCEMENT 19/02/2018 3# O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE OR DER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-3, AHMEDABAD, V IDE APPEAL NO. CIT(A)-3/WD.3(2)(5)/253/15-16 DATED 28/04/2016 FOR THE ASSESSMENT YEAR (AY) 2014-15. 2. FOLLOWING GROUNDS HAS TAKEN BY THE ASSESSEE: THE LD. DIT HAS ERRED IN LAW AND ON FACTS IN LEVYI NG PENALTY OF RS.26,700/- U/S.271FA WITHOUT PROPERLY CONSIDERING AND APPRECIATING THE FACTS OF THE APPELLANT. ITA NO. 1407/AH D/2016 SUB REGISTRAR-BAVLA VS. DIT ASST.YEAR 2014-15 - 2 - 3. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERI ALS ON RECORD ARE AS UNDER:- THE APPELLANT IS SUB-REGISTRAR AND WORKING FOR GOV T. OF GUJARAT. THERE WAS DELAY IN AIR FILED BY THE APPELLANT. THER EAFTER, A SHOW-CAUSE NOTICE WAS GIVEN BY THE DIRECTOR OF INCOME TAX(I&CI ), AHMEDABAD ON 24/02/2015 TO EXPLAIN THAT WHY IN ORDER IMPOSING PE NALTY SHOULD NOT BE MADE UNDER SUB SECTION 274 READ WITH SECTION 271FA OF THE INCOME TAX ACT FOR NOT FILING OF AIR. AN OPPORTUNITY OF BEING HEARD ON 11/03/2015. THEREAFTER, SUP REGISTRAR BAVLA HAS GIVEN REPLY T O NOTICE UNDER SECTION (5) OF SECTION 285BA OF THE INCOME TAX ACT WITH COP Y OF PROVISIONAL RECEIPT FOR AIR FILED FOR F.Y. 2013-14 ON 10/03/201 5 AND IMPOSED THE PENALTY OF RS.26,700/- U/S.271FA. 4. THEREAFTER, ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A) WHO DISMISSED THE APPEAL BY HOLDING THAT THE REMEDY FOR THE ORDER LIES WITH HONBLE ITAT, AHMEDABAD, THEREFORE, THIS APPEAL IS NOT MAINTAINABLE IN THIS OFFICE. 5. WE HAVE GONE THROUGH THE RELEVANT RECORD AND IMP UGNED ORDER. ASSESSEE IS A GOVT. EMPLOYEE WORKING FOR STATE GOVE RNMENT AND FILING OF RETURN OF INCOME ETC. APPELLANT IS ENGAGED IN A HIGHER PRIVATE AGENCY WHICH COULD NOT FILE AIR ON TIME AND ALSO STATED TH AT THERE IS NO CLERK IN THE OFFICE AND THERE BEING HEAVY LOAD OF WORK AND L EAVE BEING NOT GRANTED TO THIS OFFICE PEON. ITA NO. 1407/AH D/2016 SUB REGISTRAR-BAVLA VS. DIT ASST.YEAR 2014-15 - 3 - 6. WE ARE OF THE OPINION THAT APPELLANT HAS GIVEN A REASONABLE CAUSE FOR DELAY OF FILING OF AIR AND THIS IS A CASE WHERE BENEFIT OF SECTION 273(B) OF INCOME TAX ACT WOULD BE GIVEN TO THE APPE LLANT. 7. IN THE RESULT, APPEAL FILED BY THE APPELLANT IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/02/2018 SD/- SD/- ( ) 4 5 ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/02/2018 PRITI YADAV, SR.PS !'# $#! # COPY OF THE ORDER FORWARDED TO : 1. !$' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 67- + 8- / CONCERNED CIT 4. + 8- 4!5 / THE CIT(A)-3, AHMEDABAD. 5. 9:;-67 !.!672 ! / DR, ITAT, AHMEDABAD 6. ;<=, # GUARD FILE. % & / BY ORDER, (9-- //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD