The-Sub-Registrar-Bardoli, Surat V. The Director of Income tax(CIB), Ahmedabad

ITA 1617/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94387 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 01-09-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 13-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALBINUS TIRKEY
• Keywords: Reasonable cause
• Section: 273B

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD - , , BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ I.T.A. NO.1617/AHD/2011 ( / ASSESSMENT YEAR : 2008-09) THE SUB REGISTRAR-BARDOLI MAMLATDAR OFFICE COMPOUND AT&POST : BARDOLI DISTRICT: SURAT / VS. DIRECTOR OF INCOME TAX (CIB)AHMEDABAD 6 TH FLOOR MANGALMURTI COMPLEX ASHRAM ROAD, AHMEDABAD TAN NO. : SRTS 05944 B ( $% / APPELLANT ) .. ( &'$% / RESPONDENT ) $% ( / APPELLANT BY : -NONE- &'$% ) ( / RESPONDENT BY : SHRI ALBINUS TIRKEY, SR.DR *+ ) , / DATE OF HEARING 01/09/2015 -. ) , / DATE OF PRONOUNCEMENT 16/09/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE SUB-REGISTRAR,BARDOLI IS DIREC TED AGAINST THE ORDER OF THE LD. DIRECTOR OF INCOME TAX (CIB), SURA T [DIT(CIB) IN SHORT] DATED 21.08.2009 PERTAINING TO ASSESSMENT Y EAR (AY) 2008-09. ITA NO.1617 /AH D/2011 THE SUB-REGISTRAR BARDOLI VS. DIT (CIB) ASST.YEAR 2008-09 - 2 - 2. BRIEFLY STATED FACTS ARE THAT THE SUB-REGISTRAR BARDOLI WAS REQUIRED TO FILE ANNUAL INFORMATION RETURNS ON OR BEFORE 31/ 08/2008 FOR THE FY 2007-08. HOWEVER, THE SUB-REGISTRAR FAILED TO FILE THE ANNUAL INFORMATION REPORT AS REQUIRED BY THE ACT. THE DIT (CIB) IMPOSED A PENALTY OF RS.15,000/- U/S.271 FA OF THE ACT. THE PRESEBT APPEAL IS AGAINST THE ORDER OF THE DIT(C(B) SURAT. 2.1. AT THE TIME OF HEARING, NO ONE APPEARED ON BEH ALF OF APPELLANT SUB-REGISTRAR. HOWEVER, IN THE GROUND OF APPEAL, I T IS SUBMITTED BY THE SUB-REGISTRAR DUE TO HEAVY BURDEN OF OFFICE WORK AN D THE PROVISION OF THE ACT INTRODUCED RECENTLY, THE SUB-REGISTRAR COUL D NOT FILE THE REQUISITE RETURN. IT IS SUBMITTED THAT THERE IS A BONA FIDE M ISTAKE ON THE PART OF THE SUB-REGISTRAR AND HE UNDERTOOK NOT TO REPEAT SUCH D EFAULT IN FUTURE. HOWEVER, LD.SR.DR SUPPORTED THE ORDERS OF THE AUTHO RITIES BELOW. 3. WE HAVE HEARD THE LD.DR, PERUSED THE MATERIAL AV AILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELO W. AS PER PROVISIONS OF SECTION 271FA IF A PERSON WHO IS REQUIRED TO FUR NISH AN ANNUAL INFORMATION RETURN, AS REQUIRED UNDER SUB-SECTION ( 1) OF SECTION 285BA, FAILS TO FURNISH SUCH RETURN WITHIN THE TIME PRESCR IBED UNDER THAT SUB- SECTION, THE INCOME-TAX AUTHORITY PRESCRIBED UNDER THE SAID SUB-SECTION MAY DIRECT THAT SUCH PERSON SHALL PAY, BY WAY OF PE NALTY, A SUM OF ONE HUNDRED RUPEES FOR EVERY DAY DURING WHICH THE FAILU RE CONTINUES. AS PER ITA NO.1617 /AH D/2011 THE SUB-REGISTRAR BARDOLI VS. DIT (CIB) ASST.YEAR 2008-09 - 3 - SECTION 273B OF THE ACT, IF A PERSON RESPONSIBLE FO R FURNISHING THE REQUISITE INFORMATION U/S.285BA OF THE ACT THAT THE DEFAULT WAS DUE TO REASONABLE CAUSE, UNDER THOSE CIRCUMSTANCES NO PENA LTY IS REQUIRED TO BE IMPOSED. IN THE PRESET CASE, THE CONTENTION OF T HE ASSESSEE IS THAT HE WAS ASSIGNED DUTY FOR CARRY OUT STAMP DUTY VALUATIO N, JANTRI SURVEY AS TEAM LEADER. IN OUR VIEW, THE DEFAULT WAS NOT DELI BERATE, BUT DUE TO SOME REASONABLE CAUSE. UNDER THESE FACTS, WE ARE OF THE CONSIDERED VIEW THAT THE AUTHORITIES BELOW WAS NOT JUSTIFIED IN IMPOSING THE PENALTY. THEREFORE WE HEREBY DIRECT THE DIT(CIB) TO DELETE T HE PENALTY. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY, THE 16 TH DAY OF SEPTEMBER, 2015 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( MANISH BORAD ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 16/ 09 /2015 2,.., *.../ T.C. NAIR, SR. PS ITA NO.1617 /AH D/2011 THE SUB-REGISTRAR BARDOLI VS. DIT (CIB) ASST.YEAR 2008-09 - 4 - !'#$%&' &$ / COPY OF THE ORDER FORWARDED TO : 1. $% / THE APPELLANT 2. &'$% / THE RESPONDENT. 3. 34 5 / CONCERNED CIT 4. 5 ( ) / THE CIT(A)-CONCERNED/DIT(CIB)-SURAT 5. 6*7 &34 , , 34. , / DR, ITAT, AHMEDABAD 6. 79: ;+ / GUARD FILE. ! / BY ORDER, '6 & //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 1.9.2015 (DICTATION-PAD 6 +PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..1/14.9.2015 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.16.9.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16.9.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER