Sub Registrar, Bisauli, Badaun V. DIT, (I&CI), Lucknow

ITA 5604/DEL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7875 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 19-04-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 17-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RASHPAL BEDI
• Keywords: Reasonable cause
• Section: 273B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT ITA NO. 5 604 /DEL/201 3 ASSESSMENT YEAR: 20 12 - 1 3 SUB - REGISTRAR, BISAULI, VS. DIT, ( I & C ), BADAUN (UP). LUCK NOW. (PAN: LKNSO9011C ) (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTM ENT BY: SHRI RASHPAL BEDI , SR. DR DATE OF HEARING : 19 . 0 4 .201 6 DATE OF PRONOUNCEMENT: 26 : 0 4 .201 6 ORDER PER I.C. SUDHIR : JUDICIAL MEMBER THE APPELLANT HAS QUESTIONED THE VALIDITY OF LEVY OF PENALTY UNDER SEC. 271FA OF THE INCOME - TAX ACT, 1961. 2. NO ONE IS PRESENT ON BEHALF OF THE AP PELLANT DESPITE ISSUANCE OF NOTICE WELL IN ADVANCE ON THE GIVEN ADDRESS FOR 19.4.2016 . HE, HOWEVER, FURNISHED HIS EXPLANATION SENT THR OUGH REGISTERED POST THAT THE ONLY OFFICER WAS A LADY AVAILABLE IN THE OFFICE OF THE APPELLANT AND SHE WAS ALSO ON LONG MA TERNITY LEAVE FOR 180 DAYS. THE DAY TO DAY OFFICE WORK WAS BEING DONE BY ONLY ONE CLERK. HE EXPLAINED FURTHER THAT BISAULI IS A VERY BACKWARD AREA AND IT WAS NOT COMPUTERIZED TOO. HENCE, IT WAS TIME TAKING WORK TO COMPILE 2 INFORMATION AND FURNISH THEM THROU GH NSDL AS THERE WAS NO NSDL CENTRE IN BISAULI. 3. THE LEARNED SENIOR DR ON THE OTHER HAND OPPOSED THE APPEAL WITH THE SUBMISSION THAT THE EXPLANATION FURNISHED BY THE APPELLANT IS NOT SUFFICIENT TO ABSOLVE HIM FROM DEFAULT COMMITTED BY HIM FOR NOT FILI NG THE AIR FOR THE ASSESSMENT YEAR UNDER CONSIDERATION WITH THE TIME, HENCE, THE AUTHORITIES BELOW HAVE RIGHTLY LEVIED THE UPHELD PENALTY UNDER SEC. 271FA OF THE ACT. 4. CONSIDERING THE ABOVE SUBMISSIONS, WE FIND THAT UNDER THE PROVISIONS OF SECTION 273B OF THE ACT PENALTY UNDER SEC. 271FA OF THE ACT SHALL NOT BE IMPOSABLE ON THE PERSON IF HE PROVES THAT THERE WAS REASONABLE CAUSE FOR THE SAID FAILURE. IN OUR VIEW, ABSENCE OF COMPETENT STAFF AND FACILITY OF NSDL CENTRE AT THE PLACE OF ASSESSEE WAS REASONA BLE CAUSE FOR THE APPELLANT FOR NOT FURNISHING THE AIR IN TIME. WE THUS INVOKING THE PROVISIONS OF SEC. 273B OF THE ACT DIRECT THE ASSESSING OFFICER TO DELETE THE PENALTY LEVIED UNDER SEC. 271FA OF THE ACT AT RS.17,300 SUSTAINED BY THE LEARNED CIT(APPEALS ). THE GROUND IS ACCORDINGLY ALLOWED. 5 . IN RESULT, THE APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 . 0 4 . 201 6 S D/ - ( O.P . K A NT ) S D/ - ( I.C. S UDHIR ) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 26 / 0 4 /201 6 MOHAN LAL 3 COPY FORWARDED TO: 1) APPELLANT 2) RESPONDENT 3) CIT 4) CIT(APPEALS) 5) DR:ITAT ASSISTANT REGISTRAR DATE DRAFT DICTATED DIRECTLY ON COMPUTER 26 . 0 4 .201 6 DRAFT PLACED BEFORE AUTH OR 26 . 0 4 .2016 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 26 .04 .2016 APPROVED DRAFT COMES TO THE SR.PS/PS 26 . 0 4 .2016 KEPT FOR PRONOUNCEMENT ON 26 .04 .2016 FILE SENT TO THE BENC H CLERK 27 . 0 4 .2016 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.