Sub-Registrar, Sub-Registrar's Office, Tiruppur V. DIT, CHENNAI

ITA 1759/CHNY/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4736 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-07-2011
• Assessment Year: 2008-2009
• Appeal Filed On: 20-10-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN
• Assessee Lawyers: S SRIDHAR ERODE

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI B BENCH, CHENNAI. BEFORE SHRI.U.B.S. BEDI, J.M. & SHRI. ABRAHAM P. GE ORGE, A.M. I.T.A. NO.1758MDS/2010 ASSESSMENT YEAR: 2008-09 SUB-REGISTRAR, SUB-REGISTRARS OFFICE, FLAT NO. 0007-086, KASUKKARANPALAYAM MAIN ROAD, THINGALUR 638 055. [PAN:AIYPK2662C] VS. DIRECTOR INCOME TAX (CIB), CHENNAI. (APPELLANT) (RESPONDENT) I.T.A. NO.1759MDS/2010 ASSESSMENT YEAR: 2008-09 SUB-REGISTRAR, SUB-REGISTRARS OFFICE, POSTAL COLONY, THOTTIPALAYAM, TIRUPPUR [PAN: AEAPA1953L] VS. DIRECTOR INCOME TAX (CIB), CHENNAI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. SRIDHAR, ERODE REVENUE BY : SHRI P.B. SEKARAN ORDER PER U.B.S. BEDI, J.M. THESE TWO APPEALS OF THE ASSESSEES ARE DIRECTED AG AINST THE ORDER OF THE LD. DIT (CIB), CHENNAI BOTH DATED 23.09.2010 RELEVA NT TO THE ASSESSMENT YEAR 2008-09, WHEREBY PENALTIES OF ` .38,700/- AND ` .38,000/- RESPECTIVELY IMPOSED UNDER SECTION 271FA OF THE INCOME TAX ACT HAS BEEN CHALLENGED. 2. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASS ESSEE WAS FAIR ENOUGH TO SUBMIT THAT SINCE THERE IS NO PROVISION AVAILABLE I N THE INCOME TAX ACT ENABLING THE ASSESSEE TO FILE THE APPEAL BEFORE THE TRIBUNAL , WHERE PENALTY HAS BEEN I.T.A. NO I.T.A. NO I.T.A. NO I.T.A. NOS SS S. .. .1758 & 1759 1758 & 1759 1758 & 1759 1758 & 1759/ // /MDS/ MDS/ MDS/ MDS/10 1010 10 2 IMPOSED BY THE LD. DIT (CIB). THEREFORE, BOTH THE A PPEALS ARE LIABLE TO BE DISMISSED, WHICH MAY BE DISMISSED. THE LD. DR DID N OT OBJECT TO SUCH PLEA OF THE ASSESSEES COUNSEL AND JUST FILED COPY OF THE O RDER OF THE D BENCH OF THE TRIBUNAL IN ITA NO. 1877/MDS/2010 IN THE CASE OF SU B-REGISTRAR, BHAVANI DATED 11.01.2011 TO PLEAD THAT SINCE THE ISSUE IS COVERED AGAINST THE ASSESSEE, THEREFORE BOTH THE APPEALS ARE LIABLE TO BE DISMISS ED, WHICH MAY BE DISMISSED. 3. AFTER HAVING HEARD BOTH THE SIDES AND CONSIDERI NG THE MATERIAL ON RECORD, WE FIND THAT THERE IS NO PROVISION IN THE INCOME TA X ACT, WHICH ENABLE THE ASSESSEES TO FILE THE APPEAL AGAINST PENALTY ORDER UNDER SECTION 271FA AND BOTH THE SIDES HAVE ALSO AGREED FOR THIS PREPOSITIO N, THEREFORE, WE DISMISS THE APPEALS OF THE ASSESSEES BEING NOT MAINTAINABLE. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE S ARE DISMISSED. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 18.07.2011. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER CHENNAI, DATED, THE 18.07.2011 VM/- TO:THE ASSESSEE//A.O./CIT(A)/CIT/D.R.