Income Tax Appellate Tribunal - Chandigarh
Sub Registrar, Sunder Nagar vs Director Of Income Tax (Cib), ... on 23 February, 2018
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.
P A N : 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 :
Th i s b u n c h o f f i v e a p p e a l s h a s b e e n p r e f er r e d by t h e assessee a g a i ns t the c o n s ol i d a t e d o r d er of Ld. C o m m i s s i o n e r o f I n c o m e Ta x ( A pp e a l s ) - 1 , A m ri t sa r C a m p a t P a l a m p u r ( h er e i n a f t e r r e f e rr e d t o a s ' C I T( A p p ea l s ) d a t e d 3 0 . 1 . 2 0 1 7 r e l a t i n g t o a s s e ss m e nt y e a r s 2 0 0 4- 0 5 , 2 0 0 5 - 0 6, 2 0 0 6 - 0 7 , 20 0 7 - 08 a n d 2 0 0 8 -0 9 , a g i t a t i n g l e v y o f p e n a l t y u / s 2 7 1F A o f t he I n c o me Ta x A ct , 1 9 6 1 ( i n s h or t ' t h e A c t ' ) f o r d e l a y i n f i l i ng t h e A n n u a l I nfo r m a t i o n R e p or t ( A I R ) u / s 285BA of t he Act, r eg a r d i ng transaction of sale a nd p u r c h a s e o f t h e p r o p e r t y c a m e f o r r e g i s t r at i o n b e f o r e t h e S u b R e g i st r a r as r e q u i r e d.
S i n c e th e i ss u e i n v o l v e d i n al l the a p p e al s i s i d ent i c a l , t h e y w e re h e ar d t o g e t h e r a n d ar e b e i n g d i s p o s ed o f f b y t h i s c o n s o l i d at e d f or t h e s a k e o f c o nve n i e n c e . 2
2. W e h a v e h e a r d t h e r i v al c o n te nt i o n s o f t h e par t i e s . Th e L d . c o u n s e l f o r a s s es s e e ha s d e m o n st r a t e d b e f o r e us t h a t t h e a s s es s ee h a d fi l e d m a nu a l i n f or m a t i on b e f o r e t h e c o m p e t e n t a u t h or i t y . He , f o r t h i s r e s p e c t, r e l i e d u p o n t h e c o p i e s o f v ar i o us l e t t e r / co m m u ni c a t i o n s he l d b et w e e n t he a s s e s s e e a n d t h e i n c o m e -t a x au t ho r i t i e s . Th e a s s es s e e f r om t i m e t o t i m e s up p l i e d m a n ua l i n f o r m a t i on t o DI T ( D i r e c t o r of Income Ta x ) (CIB), C h an d i ga r h and also th e letters s h o w i n g t h e s u bm i s s i o n s o f t h e i n f o r m a ti o n NS DL . I t h as b e e n s u b m i t t ed t h a t t h e a s s e s s e e c o u l d n o t u p l o ad t h e d a t a e l e c t r o n i c a l l y d ue t o s o m e t e c h ni c a l p r o b l e m . I t h a s f u r t he r b e e n s u b mi t t e d t h a t s t a ff o f th e a s s e s s e e w a s no t h a v i n g t e c h n i c a l k n o w -h o w i n th i s r es pe c t . H o w e v e r , th e a s s e s se e n e v e r d ef a u l t ed o r i n t e nd e d to ca u s e a n y d e l a y i n f i l i ng t h e required i n f o r ma t i o n and t ha t the a s s e s s ee made every effort to c o mp l y with all i n st r u c t i o n s i s s ued by t he d e p a r t m e nt i n th i s r e s pe c t . H e, t h e r ef o r e , h a s s u b m i t te d t h a t t h e l e v y o f p e n a l t y u / s 2 71F A o n t h e a s s e s se e w a s n o t j u s t i f i ed .
3. Th e L d . D R , o n th e o t h e r h an d , ha s s u b m i t te d t h at t h e a s s e s s e e h a d d ef a u l t e d i n p r o vi d i n g r e q u i r ed i n f o r m a t i on within th e s t i pu l a t e d p er i o d , hence p e na l t y had been c o r r e c t l y l e v i e d by t h e i n co m e - t a x a u t h o r i ti e s .
4. W e h a v e co n s i de r e d t h e r i v a l co n t e n t i o ns . We have a l s o g o n e t h r o ugh t h e r ec o r d s . Th e a s s e s se e h a s p l a c e d o n r e c o r d a s m a ny a s t w e l v e c op i e s o f l e t t e r s wh i c h s h o w s t h a t t h e a s s e s se e f u rn i s h e d m a n ua l i n f o r m a t i on t o t he c o n c e r n ed a u t h o r i t i e s a n d a l s o s e n t t he s am e t o t h e N a t i on a l a g e n c y 3 N S D L ( Na t i o n al S e c u r i t i es L i m i t ed ) . Th e as s e s s ee h a s a l so e x p l a i n e d a b o u t t h e d i f fi c u l t y i n u p l o a d i n g t h e r e q u i r e d i n f o r m a ti o n e l e ct r o n i c a l l y . I n o u r v i e w , t h e d e l a y f o r n ot uploading the requisite i n f or m a t i o n e l e ct r on i c a l l y , as a l l e g e d b y th e i nc o m e - t a x a u t h or i t i e s , ca n n o t b e sa i d t o be o n a c c o u n t o f any i n t e n t i o na l o r d e l i b e r a te o r n e gl i g e n t a c t o n t h e p a r t o f th e a s s e s s e e. A f te r p e r u s i n g th e r e c o r d , we a r e s a t i s f i e d t ha t t h e a s s e s s e e m a d e s u f f i c i en t e f f o r t s t o supply the r eq u i r e d i n f o rm at i o n to the income-tax authorities. H en c e , k e e pi n g i n o v e r a l l c i r c u m sta n c e s i n to c o n s i d e r at i o n , we d o n o t de e m i t a f i t c a se t o l e v y o f p e n a l t y u / s 2 7 1 F A o f t he A c t . H e n c e , th e i m p u g n e d p en a l t y l e v i ed f o r t h e i m pu g n ed a s s e ss m e n t ye a r s o n t h e a s se s s e e u/ s 2 7 1 F A i s o r d e r ed t o b e d el e t e d .
4. I n t h e re s u l t , a l l t h e a p pe a l s fi l ed b y t h e a s s e ss ee a r e allowed.
O r d e r p ro n o u n ced i n t he O p en Co u r t o n - - - - F e b ru a r y , 2018.
Sd/- Sd/-
(ANNAPURNA GUPTA) (SANJAY GARG)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated 23 r d 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