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थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AFZPJ4910J Appellant .. Respondent Appellant by : None Respondent by : Mr.H.M. Bhatt. Sr.DR Date of He aring 02.02.2022 Date of P ronouncement 08.02.2022 आदे श / O R D E R PER PAVAN KUMAR GADALE JM:

The assessee has filed an appeal against the order of the CIT(A) - 33, Mumbai passed u/s 271FA and 250 of the Act. The assessee has raised the following grounds of appeal:

06.08.2015 for explaining the reasons for not filing the requisite annual information for the F.Y 2012-13 and there was no compliance. Subsequently, another letter 20.08.2015 was issued to Joint Sub Registrar, Mumbai to offer explanations for the delay on or before 27.08.2015 otherwise the failure will be liable for penalty u/s 271FA of the Act. In response to the show cause notice, the Joint Sub Registrar, Mumbai has informed vide letter dated 27.08.2015 that the office of the Joint Sub Registrar, Mumbai has started functioning from 03.10.2012 and the first AIR is for the Financial year 2012-13. Further, there was no regular posting of Sub Registrar and the additional charge was held by some other Registrar and the delay is due to handing over of the charge and the information could not be filed. The Revenue was not satisfied with the explanations and observed that there is a delay in filing the AIR for the F.Y 2012-13 by 731 days and has levied penalty u/s 271FA of the Act of Rs.73,100/- vide order dated 01.09.2015.