District Sub-Registrar, V. Director of Income Tax(Intell.),

ITA 94/RAN/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0331 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 25-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK ROUSHAN SR S C
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL: CIRCUIT BENCH : RANCHI [BEFORE HONBLE S/SHRI N. S. SAINI, AM AND GEORGE M ATHAN, JM] ITA NO. 94/RAN/2013 ASSESSMENT YEAR: 2012-13 THE DISTRICT SUB-REGISTRAR, DISTRICT SUB REGISTRY OFFICE, AT & P. O. JAMTARA, DIST. JAMTARA (JHARKHAND) PIN- 815351 TAN: RCHDO 1072B VS THE DIRECTOR OF INCOME TAX (INTELLIGENCE), PATNA (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI DEEPAK ROUSHAN, SR. S.C. DATE OF HEARING: 27-10-2015 DATE OF PRONOUNCEMENT: 27-10-2015 O R D E R PER GEORGE MATHAN, JM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE DIRECTOR OF INCOME TAX (INTELLIGENCE), PATNA IN APP EAL F. NO. DIT(INTEL.)/PTN/271FA/2013-14/6257 DATED 14-10-2013 FOR THE ASSESSMENT YEAR 2012-13, LEVYING PENALTY U/S 271FA OF THE ACT. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE. SHRI DEEPAK ROUSHAN, SR. STANDING COUNSEL REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY THE LEARNED SR. STANDING COU NSEL THAT THE ASSESSEE IS DISTRICT SUB-REGISTRAR WHO WAS UNDER OB LIGATION TO FILE AIR RETURN U/S 285BA OF THE ACT FOR THE FINANCIAL YEAR 2011-12 ON OR BEFORE 31-08-2012. IT WAS A SUBMISSION THAT THE ASSESSEE H AD FILED THE RETURN ITA NO.94/RAN/2013 (AY: 2012-13) 2 ONLY ON 17-02-2013, THERE BEING A DELAY OF 170 DAYS . IT WAS A SUBMISSION THAT A SHOW-CAUSE NOTICE WAS ISSUED TO W HICH IT WAS REPLIED THAT THE REGULAR AIR RETURN HAD BEEN FILED ON-LINE ON 09-07-2013. IT WAS A SUBMISSION THAT THE DATE OF 09 -07-2013 WAS ERRONEOUS AND THE RETURN WAS ACTUALLY FILED ON 17-0 2-2013. IT WAS A SUBMISSION THAT AS THE ASSESSEE HAD NOT EXPLAINED T HE REASONS FOR THE DELAY IN FILING THE RETURN WITHIN TIME, PENALTY HAD BEEN LEVIED. 4. THE LEARNED DR VEHEMENTLY SUPPORTED THE ORDER O F THE DIRECTOR OF INCOME TAX (INTELLIGENCE), PATNA. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LEARNE D SR. STANDING COUNSEL AS ALSO PERUSED THE GROUNDS RAISED BY THE A SSESSEE IN THE APPEAL. IN THE GROUNDS, IT HAS BEEN SPECIFICALLY AV ERRED THAT THE ASSESSEE IS A DISTRICT SUB-REGISTRAR AND IS A VERY SMALL INSTITUTE SITUATED IN RURAL AREA AND WHICH DID NOT HAVE THE A SSISTANCE OF A CHARTERED ACCOUNTANT AND HAD UN-TRAINED STAFF, NOT CONVERSANT WITH LEGAL PROVISIONS. THE GROUNDS ALSO SAY THAT THE APP ELLANT WAS UNDER BONA FIDE BELIEF THAT THE AIR FOR THE WHOLE DISTRIC T WAS TO BE FILED BY THE REGISTRAR OF THE DISTRICT AND THAT HE MIGHT HAV E FILED THE SAME WITHIN TIME. FURTHER, THE ASSESSEE HAS ARGUED IN TH E GROUNDS THAT IT IS ONLY A TECHNICAL DEFAULT. CONSIDERING THE FACT THAT THE DELAY IS ONLY OF TECHNICAL DEFAULT AND THE BONA FIDE BELIEF OF THE A SSESSEE IS REASONABLE AND BONA FIDE AND TAKING INTO CONSIDERATION THE FAC T THAT THE ASSESSEE IS A RURAL SUB-REGISTRAR, THE REASONABLE CAUSE AS E XPLAINED BY THE ASSESSEE IN HIS GROUNDS OF APPEAL IS ACCEPTED AND T HE PENALTY AS LEVIED BY THE LEARNED DIT (INTEL.), PATNA IS DELETED. ITA NO.94/RAN/2013 (AY: 2012-13) 3 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. THE ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE C LOSE OF HEARING ON 27-10-2015. ( N .S. SAINI ) ACCOUNTANT MEMBER ( GEORGE MATHAN ) JUDICIAL MEMBER DATE : 27.10.15 LK DEKA/SR.PS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER ITA NO.94/RAN/2013 (AY: 2012-13) 4 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 27.15.2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 27.10.2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 27.10.2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 27.10. 2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 27,.10.2015 SR.PS 6. DATE OF PRONOUNCEMENT 27.10.2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 27.10.2015 SR.P S 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER