Income Tax Appellate Tribunal - Chandigarh
The Sub-Registrar, Patiala vs Assessee on 26 September, 2011
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH 'B', CHANDIGARH BEFORE Ms. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER ITA Nos.375 to 379 /Chd/2011 (Assessment Year : 2005-06 to 2009-10) The Sub Registrar Vs. The Director of Income Tax (CIB), Ghanaur, Patiala. Chandigarh. PAN: PTLJ11630D (Appellant) (Respondent) Appellant by : Smt.Rashmi Mohan Respondent by : Smt. Jaishree Sharma, DR Date of hearing : 26.09.2011 Date of Pronouncement : 27.09.2011 O R D E R PER SUSHMA CHOWLA, J.M, :
The present five appeals are filed by the assessee against the order of the Director of Income Tax (CIB), dated 08.02.201 relating to assessment years 2005-06 to 2009-10 against the penalty levied under section 271FA of the Income-tax Act.
2. The assessee moved an application for adjournment which is refused in view of issue raised in the present appeals. We proceed to dispose of the appeals after hearing the learned D.R. who pointed out that the issue stands covered by the order of the Tribunal in the case of The Sub Registrar itself.
3. All the five appeals relating to the same assessee were heard together and are being disposed of by this consolidated order for the sake of convenience.
4. Ground No.1 raised in all the appeals is against the penalty levied under section 271FA of the Act. The said penalty was levied by the Director of Income Tax(CIB), Chandigarh vide order passed under section 271FA of the Act. The assessee has filed the present appeals directly before us. No appeal has been filed before the CIT(A) against the order of the Director of Income Tax (CIB), Chandigarh.
5. We find that similar issue arose before the Tribunal in the case of The Sub Registrar, Tehsil Office, Khamano, Fatehgarh Sahib vs. Director of Income Tax (CIB), Chandigarh in I.T.A.Nos. 1184,1185,1186 & 1189/CHD/2010 for assessment years 2005-06, 2006--07, 2008-09 and 2007-08 where vide order dated 22.2.2011 it was held as under :
"5. We have heard the parties and considered the facts and materials on record. First of all, we have to decide whether the appellant can file an appeal before the Tribunal directly without filing of appeal before the CIT(Appeals). In this connection, learned counsel for the assessee brought to our notice that now the CBDT has clarified in F.No.279/M-31/2010-SO(ITJ) on this point. He also filed on record a copy of page No. 5 & 6 of the said Notification. We find that in the above Notification, the CBDT has clarified that u/s 246A(1)(q), of the income-tax Act, the CIT(Appeals) has powers to dispose of any penalty levied u/s 271FA and that there is no legal bar on CIT(Appeals) passing an appeal order against penalty order passed by the DIT (CIB), who is equivalent to the rank of CIT(Appeals). It has also been mentioned in the above Circular that whether CIT(Appeals) and DIT(CIB) are equivalent in rank or not is an administrative issue and it has nothing to do with the fact that the CIT(Appeals) can hear an appeal filed against an order passed u/s 271FA of the Income Tax Act by Director of Income Tax(CIB). Further it is clarified in the said Circular that u/s 246A(1)(q) of Income Tax Act, CIT(Appeals) has powers to hear an appeal filed against an order passed under Chapter XXI of the Income Tax Act, 1961.
6. In view of the above clarification given by the CBDT, in our considered opinion, the appellant should have filed an appeal before the CIT(Appeals) before filing an appeal directly before this Tribunal. In view of this position, we are dismissing all the four appeals filed by the appellant."
6. The issue raised in the present appeal is identical to the issue raised before the Tribunal (supra) and following the order dated 22.2.2011 we hold that the assessee should have filed an appeal before the CIT(A) before filing an appeal directly before this Tribunal. In view of the aforesaid order of the Tribunal, we dismiss the present appeals filed by the assessee.
7. In the result, all the five appeals filed by the assessee are dismissed.
Order Pronounced in the Open Court on 27th day of September, 2011.
Sd/- Sd/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 27th September, 2011 Rati Copy to: The Appellant/The Respondent/The CIT(A)/The CIT/The DR. PAGE 3