Income Tax Appellate Tribunal - Ahmedabad
Sub Registra - Bavla,, Ahmedabad vs The Director Of Income Tax, (Inci),, ... on 19 February, 2018
आयकर अपील
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IN THE INCOME TAX APPELLATE TRIBUNAL
" SMC " BENCH, AHMEDABAD
सव ी एन.के. ब लैया, लेखा सद य एवं महावीर साद, या यक सद य के सम ।
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And
SHRI MAHAVIR PRASAD, JUDICIAL MEMBER
आयकर अपील सं./I.T.A.No.1407/Ahd/2016
( नधा रण वष / Assessment Year : 2014-15)
Sub Registrar - Bavla, बनाम/ Director of Income
Mamlatdar Office Vs. Tax (INCI),
Compound, Room No.10, Ground
Tal. Bavla, Floor,
Ahmedabad - 382 325 Ahmedabad - 380 009
थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : ADBPV 0674 K
(अपीलाथ' /Appellant) .. ( (यथ' / Respondent)
अपीलाथ' ओर से /Appellant by : Shri P.F. Jain, A.R.
(यथ' क* ओर से/Respondent by : Shri Uma Shankar Prasad, Sr. D.R.
ु वाई क* तार.ख /
सन Date of Hearing 09/02/2018
घोषणा क* तार.ख /Date of Pronounce ment 19/02/2018
आदे श / O R D E R
PER MAHAVIR PRASAD, JUDICIAL MEMBER :
This is an appeal by the assessee against the order of the Commissioner of Income Tax(Appeals)-3, Ahmedabad, vide appeal no. CIT(A)-3/Wd.3(2)(5)/253/15-16 dated 28/04/2016 for the Assessment Year (AY) 2014-15.
2. Following grounds has taken by the assessee:
"The ld. DIT has erred in law and on facts in levying penalty of Rs.26,700/- u/s.271FA without properly considering and appreciating the facts of the appellant."ITA No. 1407/Ahd/2016
Sub Registrar-Bavla vs. DIT Asst.Year -2014-15 -2-
3. The relevant facts as culled out from the materials on record are as under:-
The appellant is sub-registrar and working for Govt. of Gujarat. There was delay in AIR filed by the appellant. Thereafter, a show-cause notice was given by the director of Income Tax(I&CI), Ahmedabad on 24/02/2015 to explain that why in order imposing penalty should not be made under sub section 274 read with section 271FA of the Income Tax Act for not filing of AIR. An opportunity of being heard on 11/03/2015. Thereafter, Sup Registrar - Bavla has given reply to notice under section (5) of section 285BA of the Income Tax Act with copy of provisional receipt for AIR filed for F.Y. 2013-14 on 10/03/2015 and imposed the penalty of Rs.26,700/- u/s.271FA.
4. Thereafter, assessee preferred an appeal before the CIT(A) who dismissed the appeal by holding that the remedy for the order lies with Hon'ble ITAT, Ahmedabad, therefore, this appeal is not maintainable in this office.
5. We have gone through the relevant record and impugned order. Assessee is a Govt. employee working for State Government and filing of return of income etc. Appellant is engaged in a higher private agency which could not file AIR on time and also stated that there is no clerk in the office and there being heavy load of work and leave being not granted to this office peon.
ITA No. 1407/Ahd/2016Sub Registrar-Bavla vs. DIT Asst.Year -2014-15 -3-
6. We are of the opinion that appellant has given a reasonable cause for delay of filing of AIR and this is a case where benefit of section 273(B) of Income Tax act would be given to the appellant.
7. In the result, appeal filed by the appellant is allowed.
This Order pronounced in Open Court on 19/02/2018
Sd/- Sd/-
एन.के. ब लैया महावीर साद
(लेखा सद य) ( या यक सद य)
( N.K. BILLAIYA ) ( MAHAVIR PRASAD )
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 19/02/2018
Priti Yadav, Sr.PS
आदे श क त"ल#प अ$े#षत/Copy of the Order forwarded to :
1. अपीलाथ' / The Appellant
2. (यथ' / The Respondent.
3. संबं6धत आयकर आयु8त / Concerned CIT
4. आयकर आयु8त(अपील) / The CIT(A)-3, Ahmedabad.
5. 9वभागीय त न6ध, आयकर अपील.य अ6धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, स(या9पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad