Sub Registrar, Sunder Nagar V. Director of Income Tax (CIB), Chandigarh

ITA 708/CHANDI/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5221 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2004-2005
• Appeal Filed On: 25-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: R P SHARMA
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NOS.708 TO 712/CHD/2017 (ASSESSMENT YEARS : 2004-05 TO 2008-09) SUB REGISTRAR, VS. DIRECTOR OF INCOME TAX (CIB), SUNDER NAGAR, CHANDIGARH. PAN: ADCPT9436G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.P. SHARMA RESPONDENT BY : SHRI MANJIT SINGH, DR DATE OF HEARING : 14.12.2018 DATE OF PRONOUNCEMENT : 23.02.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER : THIS BUNCH OF FIVE APPEALS HAS BEEN PREFERRED BY TH E ASSESSEE AGAINST THE CONSOLIDATED ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, AMRITSAR CA MP AT PALAMPUR (HEREINAFTER REFERRED TO AS CIT(APPEALS) DATED 30.1.2017 RELATING TO ASSESSMENT YEARS 2004-05, 200 5-06, 2006-07, 2007-08 AND 2008-09, AGITATING LEVY OF PEN ALTY U/S 271FA OF THE INCOME TAX ACT, 1961 (IN SHORT TH E ACT) FOR DELAY IN FILING THE ANNUAL INFORMATION REPORT ( AIR) U/S 285BA OF THE ACT, REGARDING TRANSACTION OF SALE AND PURCHASE OF THE PROPERTY CAME FOR REGISTRATION BEFO RE THE SUB REGISTRAR AS REQUIRED. SINCE THE ISSUE INVOLVED IN ALL THE APPEALS IS IDEN TICAL, THEY WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS CONSOLIDATED FOR THE SAKE OF CONVENIENCE. 2 2. WE HAVE HEARD THE RIVAL CONTENTIONS OF THE PARTI ES. THE LD. COUNSEL FOR ASSESSEE HAS DEMONSTRATED BEFOR E US THAT THE ASSESSEE HAD FILED MANUAL INFORMATION BEFO RE THE COMPETENT AUTHORITY. HE, FOR THIS RESPECT, RELIED UPON THE COPIES OF VARIOUS LETTER/COMMUNICATIONS HELD BETWEE N THE ASSESSEE AND THE INCOME-TAX AUTHORITIES. THE ASSES SEE FROM TIME TO TIME SUPPLIED MANUAL INFORMATION TO DIT (DI RECTOR OF INCOME TAX) (CIB), CHANDIGARH AND ALSO THE LETTE RS SHOWING THE SUBMISSIONS OF THE INFORMATION NSDL. I T HAS BEEN SUBMITTED THAT THE ASSESSEE COULD NOT UPLOAD T HE DATA ELECTRONICALLY DUE TO SOME TECHNICAL PROBLEM. IT H AS FURTHER BEEN SUBMITTED THAT STAFF OF THE ASSESSEE WAS NOT H AVING TECHNICAL KNOW-HOW IN THIS RESPECT. HOWEVER, THE A SSESSEE NEVER DEFAULTED OR INTENDED TO CAUSE ANY DELAY IN F ILING THE REQUIRED INFORMATION AND THAT THE ASSESSEE MADE EVE RY EFFORT TO COMPLY WITH ALL INSTRUCTIONS ISSUED BY TH E DEPARTMENT IN THIS RESPECT. HE, THEREFORE, HAS SUB MITTED THAT THE LEVY OF PENALTY U/S 271FA ON THE ASSESSEE WAS NOT JUSTIFIED. 3. THE LD. DR, ON THE OTHER HAND, HAS SUBMITTED THA T THE ASSESSEE HAD DEFAULTED IN PROVIDING REQUIRED INFORM ATION WITHIN THE STIPULATED PERIOD, HENCE PENALTY HAD BEE N CORRECTLY LEVIED BY THE INCOME-TAX AUTHORITIES. 4. WE HAVE CONSIDERED THE RIVAL CONTENTIONS. WE HA VE ALSO GONE THROUGH THE RECORDS. THE ASSESSEE HAS PL ACED ON RECORD AS MANY AS TWELVE COPIES OF LETTERS WHICH SH OWS THAT THE ASSESSEE FURNISHED MANUAL INFORMATION TO THE CO NCERNED AUTHORITIES AND ALSO SENT THE SAME TO THE NATIONAL AGENCY 3 NSDL (NATIONAL SECURITIES LIMITED). THE ASSESSEE H AS ALSO EXPLAINED ABOUT THE DIFFICULTY IN UPLOADING THE REQ UIRED INFORMATION ELECTRONICALLY. IN OUR VIEW, THE DELAY FOR NOT UPLOADING THE REQUISITE INFORMATION ELECTRONICALLY, AS ALLEGED BY THE INCOME-TAX AUTHORITIES, CANNOT BE SA ID TO BE ON ACCOUNT OF ANY INTENTIONAL OR DELIBERATE OR NEGL IGENT ACT ON THE PART OF THE ASSESSEE. AFTER PERUSING THE REC ORD, WE ARE SATISFIED THAT THE ASSESSEE MADE SUFFICIENT EFF ORTS TO SUPPLY THE REQUIRED INFORMATION TO THE INCOME-TAX AUTHORITIES. HENCE, KEEPING IN OVERALL CIRCUMSTANC ES INTO CONSIDERATION, WE DO NOT DEEM IT A FIT CASE TO LEVY OF PENALTY U/S 271FA OF THE ACT. HENCE, THE IMPUGNED PENALTY LEVIED FOR THE IMPUGNED ASSESSMENT YEARS ON THE ASSESSEE U /S 271FA IS ORDERED TO BE DELETED. 4. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON ---- FEBRUAR Y, 2018. SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 23 RD FEBRUARY, 2018 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH 4