Sub Registrar, CHITTORGARH V. CIT(CIB), JAIPUR

ITA 564/JODH/2009

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7899 (ITAT-JODHPUR)
• Duration Of Justice: 2 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-09-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 03-11-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G R KOKANI
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER STAY APPLICATION NO. 10/JU/2009 (ARISING OUT OF ITA NO. 564/JU/2009 ASSESSMENT YEAR : 2008-09 THE SUB REGISTRAR, VS THE CIT (CIB), CHITTORGARH JAIPUR, RAJASTHAN, (APPELLANT) (RESPONDENT) & ITA NO. 564/JU/2009 ASSESSMENT YEAR : 2008-09 THE SUB REGISTRAR, VS THE CIT (CIB), CHITTORGARH JAIPUR, RAJASTHAN, (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI G.R. KOKANI DATE OF HEARING : 20.09.2012 DATE OF PRONOUNCEMENT : ORDER PER N.K.SAINI, A.M. THIS STAY APPLICATION HAS BEEN FILED BY THE ASSESSE E FOR STAY OF THE OUTSTANDING DEMAND AMOUNTING TO RS. 35,300/-. ALON GWITH THE STAY PETITION, THE ASSESSEE HAS NOT FURNISHED THE REQUISITE TRIBUN AL FEE AND THIS DEFECT WAS POINTED OUT ON 17.3.2010. HOWEVER, THE DEFECT HAS N OT BEEN YET REMOVED. 2 DURING THE COURSE OF HEARING ALSO, NOBODY WAS PRESE NT. SINCE THE REQUISITE FEE HAS NOT BEEN DEPOSITED, THE STAY PETITION IS DI SMISSED. 2. IN THE RESULT, STAY APPLICATION IS DISMISSED 3. HOWEVER, THE APPEAL IN ITA NO. 564/JU/2009, OUT OF WHICH THE STAY PETITION IS ARISING, IS ALSO HEARD AND DISPOSED OFF TODAY ITSELF. ITA NO. 564/JU/2009 (ASSESSMENT YEAR 2008-09) 4. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 19.8.2009 OF DIRECTOR OF INCOME TAX (CIB), JAIPUR, RAJASTHAN. 5. IN THIS APPEAL, THE ONLY GRIEVANCE OF THE ASSESS EE RELATES TO THE PENALTY LEVIED U/S 271FA OF THE INCOME-TAX ACT, 1961 [HEREI NAFTER REFERRED TO AS THE ACT IN SHORT] 6. DURING THE COURSE OF HEARING, NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE, WE THEREFORE, PROCEED TO DECIDE THE APPEA L EX-PARTE ON MERIT AFTER HEARING THE LD. DR. 7. THE FACTS OF THE CASE IN BRIEF ARE THAT THE DIT (CIB), JAIPUR ISSUED A NOTICE TO THE SUB-REGISTRAR REQUIRING HIM TO SHOW C AUSE WHY THE PENALTY 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. IN RESPONSE THERETO, THE SUB-REGISTRAR I.E. THE ASSESSEE STATED THAT THEY HA VE FILED THE DETAILS OF 3 REGISTRATION OF IMMOVABLE PROPERTIES EXCEEDING VALU E OF RS. 5 LAKHS TO THE ITO (CIB), UDAIPUR. THE DIT (CIB) OBSERVED THAT IN THE ABSENCE OF FILING OF THE AIR IT WAS NOT POSSIBLE TO ACCEPT THE REPLIES F URNISHED BY THE ASSESSEE. THE LD DIT (CIB) TREATED THE ASSESSEE AS AN ASSESSE E IN DEFAULT AND PENALTY OF RS. 35,300/- U/S 271FA OF THE ACT WAS LEVIED. NOW T HE ASSESSEE HAS FILED DIRECT APPEAL. 8. WE HAVE HEARD THE LD. DR, WHO MAINLY SUPPORTED T HE IMPUGNED ORDER. IT IS NOTICED THAT A SIMILAR ISSUE HAS BEEN ADJUDIC ATED UPON BY THE ITAT, JODHPUR BENCH IN THE CASE OF SUB-REGISTRAR, SRI DUN GARGARH VS. DIRECTOR OF INCOME TAX (CIB), JAIPUR IN ITA NO. 560/JU/2009 REL ATING 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 RESPECT OF O RDER PASSED U/S 271FA OF THE ACT AND THE RELEVANT FINDINGS HAVE BEEN GIVEN I N 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. 9. SO, RESPECTFULLY FOLLOWING THE AFORESAID REFERRE D TO ORDER DATED 3.5.2010 OF THE ITAT JODHPUR BENCH, JODHPUR IN THE CASE OF SUB-REGISTRAR, SRI DUNGARGARH VS. DIRECTOR OF INCOME TAX (CIB), JA IPUR IN ITA NO. 4 560/JU/2009, THIS DIRECT APPEAL OF THE ASSESSEE FIL ED IN THE ITAT IS DISMISSED CONSIDERING THE SAME AS NOT MAINTAINABLE. 10. IN THE RESULT, THE APPEAL IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS ______ ) (HARI OM MARATHA) (N.K.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMER DATED : SEPTEMBER, 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