Income Tax Appellate Tribunal - Ahmedabad
The-Sub-Registrar-Bardoli, Surat vs Assessee on 16 September, 2015
आयकर अपील
य अ धकरण, अहमदाबाद यायपीठ 'डी', अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
" D " BENCH, AHMEDABAD
सम ः- ी कुल भारत, या यक सद य एवं ी मनीष बोरड़, लेखा सद य ।
BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER And
SHRI MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं./I.T.A. No.1617/Ahd/2011
( नधा रण वष / Assessment Year : 2008-09)
The Sub Registrar-Bardoli बनाम/ Director of Income Tax
Mamlatdar Office Compound Vs. (CIB)Ahmedabad
At&Post : Bardoli 6 t h Floor
District: Surat Mangalmurti Complex
Ashram Road,
Ahmedabad
TAN No. : SRTS 05944 B
(अपीलाथ% /Appellant) .. (&'यथ% / Respondent)
अपीलाथ% ओर से / Appellant by : -None-
&'यथ% क) ओर से/Respondent by : Shri Albinus Tirkey, Sr.DR
ु वाई क) तार,ख /
सन Date of Hearing 01/09/2015
घोषणा क) तार,ख /Date of Pronounce ment 16/09/2015
आदे श / O R D E R
PER SHRI KUL BHARAT, JUDICIAL MEMBER :
This appeal by the Sub-Registrar,Bardoli is directed against the order of the Ld. Director of Income Tax (CIB), Surat ['DIT(CIB)' in short] dated 21.08.2009 pertaining to Assessment Year (AY) 2008-09.
ITA No.1617 /Ahd/2011The Sub-Registrar Bardoli vs. DIT (CIB) Asst.Year - 2008-09 -2-
2. Briefly stated facts are that the Sub-Registrar Bardoli was required to file Annual information returns on or before 31/08/2008 for the FY 2007-08. However, the Sub-Registrar failed to file the annual information report as required by the Act. The DIT(CIB) imposed a penalty of Rs.15,000/- u/s.271 FA of the Act. The presebt appeal is against the order of the DIT(C(B) Surat.
2.1. At the time of hearing, no one appeared on behalf of appellant Sub-Registrar. However, in the ground of appeal, it is submitted by the Sub-Registrar due to heavy burden of office work and the provision of the Act introduced recently, the Sub-Registrar could not file the requisite return. It is submitted that there is a bona fide mistake on the part of the Sub-Registrar and he undertook not to repeat such default in future. However, ld.Sr.DR supported the orders of the authorities below.
3. We have heard the ld.DR, perused the material available on record and gone through the orders of the authorities below. As per provisions of section 271FA if a person who is required to furnish an annual information return, as required under sub-section (1) of section 285BA, fails to furnish such return within the time prescribed under that sub- section, the income-tax authority prescribed under the said sub-section may direct that such person shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues. As per ITA No.1617 /Ahd/2011 The Sub-Registrar Bardoli vs. DIT (CIB) Asst.Year - 2008-09 -3- section 273B of the Act, if a person responsible for furnishing the requisite information u/s.285BA of the Act that the default was due to reasonable cause, under those circumstances no penalty is required to be imposed. In the preset case, the contention of the assessee is that he was assigned duty for carry out stamp duty valuation, Jantri survey as team leader. In our view, the default was not deliberate, but due to some reasonable cause. Under these facts, we are of the considered view that the authorities below was not justified in imposing the penalty. Therefore we hereby direct the DIT(CIB) to delete the penalty.
4. In the result, assessee's appeal is allowed.
Order pronounced in the Court on Wednesday, the 16th day of September, 2015 at Ahmedabad.
Sd/- Sd/-
(मनीष बोरड़) (कुल भारत)
लेखा सद य या यक सद य
( MANISH BORAD ) ( KUL BHARAT )
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 16/ 09 /2015
ट,.सी.नायर, व. न.स./T.C. NAIR, Sr. PS
ITA No.1617 /Ahd/2011
The Sub-Registrar Bardoli vs. DIT (CIB)
Asst.Year - 2008-09
-4-
आदे श क" # त%ल&प अ'े&षत/Copy of the Order forwarded to :
1. अपीलाथ% / The Appellant
2. &'यथ% / The Respondent.
3. संबं3धत आयकर आयु5त / Concerned CIT
4. आयकर आयु5त(अपील) / The CIT(A)-concerned/DIT(CIB)-Surat
5. 6वभागीय & त न3ध, आयकर अपील,य अ3धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड: फाईल / Guard file.
आदे शानुसार/ BY ORDER, स'या6पत & त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad
1. Date of dictation .. 1.9.2015 (dictation-pad 6+pages attached at the end of this File)
2. Date on which the typed draft is placed before the Dictating Member ..1/14.9.2015
3. Other Member...
4. Date on which the approved draft comes to the Sr.P.S./P.S.................
5. Date on which the fair order is placed before the Dictating Member for pronouncement......
6. Date on which the fair order comes back to the Sr.P.S./P.S.......16.9.15
7. Date on which the file goes to the Bench Clerk.....................16.9.15
8. Date on which the file goes to the Head Clerk..........................................
9. The date on which the file goes to the Assistant Registrar for signature on the order..........................
10. Date of Despatch of the Order..................