Sub Registrar, SRIGANGANAGAR V. Director of Income Tax (I&CI), JHANSI

ITA 292/JODH/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7905 (ITAT-JODHPUR)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 03-10-2012
• Assessment Year: 2011-2012
• Appeal Filed On: 31-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G R KOKANI
• Keywords: Reasonable cause
• Section: 2

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER ITA NO. 292/JODH/2012 ASSESSMENT YEAR : 2011-12 PAN : ABFPB 2862 D THE SUB REGISTRAR, VS THE DIRECTOR OF INCOME TAX ( I&CI) , POST PADAMPUR JAIPUR, RAJASTHAN, SRIGANGANAGAR (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SURESH OJHA RESPONDENT BY : SHRI G.R. KOKANI DATE OF HEARING : 03.10.2012 DATE OF PRONOUNCEMENT : 03.10.2012 ORDER PER N.K.SAINI, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 0.06.2012 OF DIRECTOR OF INCOME TAX (I&CI), JAIPUR, RAJASTHAN. 2.1 IN THIS APPEAL, THE ONLY GRIEVANCE OF THE ASSES SEE RELATES TO THE PENALTY LEVIED U/S 271FA OF THE INCOME-TAX ACT, 1961 [HEREI NAFTER REFERRED TO AS THE ACT IN SHORT] 2.2 THE FACTS OF THE CASE IN BRIEF ARE THAT THE DIT (I&CI), JAIPUR ISSUED A NOTICE TO THE SUB-REGISTRAR REQUIRING HIM TO SHOW C AUSE WHY THE PENALTY 2 UNDER SECTION 271FA OF THE INCOME TAX ACT, 1961 (HE REINAFTER REFERRED TO AS THE ACT) SHOULD NOT BE IMPOSED UPON HIM FOR FAILUR E TO FILE THE ANNUAL INTIMATION RETURN (AIR) WITHIN THE PRESCRIBED TIME. TO THIS EFFECT, A LETTER WAS RECEIVED ON 21-12-2011 FROM THE SUB-REGISTRAR E NCLOSING THEREWITH THE LIST OF DOCUMENTS REGISTERED EXCEEDING THE VALUE OF RS. 30.00 LACS IN HARD COPY. THE DIT (I&CI) OBSERVED THAT FOR THE DELAY I N FILING OF THE AIR, NO REASONABLE CAUSE WAS FURNISHED BY THE ASSESSEE. TH E LD DIT (I&CI) TREATED THE ASSESSEE AS AN ASSESSEE IN DEFAULT AND PENALTY OF RS. 15,100/- U/S 271FA OF THE ACT WAS LEVIED. NOW THE ASSESSEE HAS FILED D IRECT APPEAL. 2.3 WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS NOTICED THAT A SIMILAR ISSUE HAS BE EN ADJUDICATED UPON BY THE ITAT, JODHPUR BENCH IN THE CASE OF SUB-REGISTRAR, S RI DUNGARGARH VS. DIRECTOR OF INCOME TAX (CIB), JAIPUR IN ITA NO. 560 /JU/2009 RELATING TO ASSESSMENT YEAR 2008-09 WHEREIN VIDE ORDER DATED 3. 5.2010, IT HAS BEEN HELD THAT NO DIRECT APPEAL LIES BEFORE THE ITAT IN RESP ECT OF ORDER PASSED U/S 271FA OF THE ACT AND THE RELEVANT FINDINGS HAVE BEE N GIVEN IN PARA 3 OF THE AFORESAID ORDER, WHICH READS AS UNDER:- 3. IN CATENA OF CASES, THIS TRIBUNAL HAD ENTERTAINED A VIEW THAT NO DIRECT APPEAL LIES BEFORE THE APPELLATE TRIBUNAL AGAINST THE ORDER PASSED U/S 271FA OF THE ACT. FOR THIS REASON, THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED. ACCORDINGLY, APPEAL IS DISMISSED AS ANNOUNCED IN OPEN COURT ON 3.5.2010. 2.4 SO, RESPECTFULLY FOLLOWING THE AFORESAID REFERR ED TO ORDER DATED 3.5.2010 OF THE ITAT JODHPUR BENCH, JODHPUR IN THE CASE OF SUB-REGISTRAR, 3 SRI DUNGARGARH VS. DIRECTOR OF INCOME TAX (CIB), JA IPUR IN ITA NO. 560/JU/2009, THIS DIRECT APPEAL OF THE ASSESSEE FIL ED IN THE ITAT IS DISMISSED CONSIDERING THE SAME AS NOT MAINTAINABLE. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS 03-10-2 012 ) SD/- SD/- (HARI OM MARATHA) (N.K.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMER DATED : 03 /10/2012 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR BY ORDER ASSISTANT REGISTRAR ITAT, JODHPUR