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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL
आदेश /O R D E R PER MAHAVIR SINGH, VP:
These two appeals by assessee are arising out of different orders of the Commissioner of Income Tax (Appeals)-2, Madurai in & 0047/2012-13 dated 06.05.2019 & 10.05.2019 for the assessment years 2009-10 & 2011-12 respectively. The penalties under dispute, in both the appeals is as regards to late filing of returns of income for assessment years to 261/Chny/2017 2 2009-10 & 2011-12 u/s. 272(2)(e) of the Income Tax Act, 1961 (hereinafter ‘the Act’), levied by the JCIT, Range-2, Madurai vide order dated 13.09.2012.
The only issue in these two appeals of assessee is as regards to the order of CIT(A) confirming the action of AO in levying penalty u/s.272A(2)(e) of the Act, for the assessment years 2009-10 & 2011-12 amounting to Rs.83,300/- & Rs.13,400/- respectively.
None is present from assessee’s side. We have heard ld. Senior DR and gone through facts and circumstances of the case. We noted that according to AO, the assessee has filed returns of income for assessment years 2009-10 & 2011-12 as under:-
A.Y. Due Date Date of filing Delay in no. of days 2009-10 30.9.2009 11.01.2012 833 2011-12 30.9.2011 10.02.2012 134 According to AO, there was a delay in filing of returns of income in term of section 139(1) r.w.s. 139(4A) of the Act and thereby delay of 833 days in assessment year 2009-10 and for assessment year 2011-12 delay was of 134 days. Accordingly, the AO levied penalty. Aggrieved, assessee preferred appeal before CIT(A). The CIT(A) vide different orders confirmed levy of penalty by stating that he has received letter from Income Tax Officer (Exemptions), Madurai to 261/Chny/2017 3 dated 08.03.2019 whereby he has confirmed that there is delay of 833 days in assessment year 2009-10 and 134 days in assessment year 2011-12. Now, assessee before us filed a statement of facts and stated that there is no delay in filing of returns of income as per information received under RTI. He has filed the details of information received through RTI and he tabulated the details as under:- Asst. Year Due date for Return filing date Return filing date filing IT Return as per the RTI Act as said by the AO AY 2009-10 30.09.2009 18.06.2009 11.01.2012 AY 2011-12 30.09.2011 18.05.2011 10.02.2012 The assessee has also filed copy of RTI information received from ITO(Exemptions), Madurai whereby certified dates of filing of return for these two assessment years and the relevant reply dated 29.04.2016 vide C.No.RTI/Exemption/2016-17/MDU received are as under:- Sub: Furnishing of information under RTI act-2005-reg. Ref: i) Your Online application receipt dt. 23.03.2016 ii) Received by this office on 08.04.2016.
With reference to the above, the dates of filing of return of income details are under:- Date of filing of Return Sl.No. A.Y. of Income 1. 2009-10 18.06.2009 2. 2010-11 12.02.2012 3. 2011-12 18.05.2011 to 261/Chny/2017 4 4. As the facts are not clear and the dates are under dispute, on the one hand, the ITO (Exemptions), Madurai before CIT(A) vide letter dated 08.03.2019 has sent information that there is delay in filing of returns of income, but as per RTI information received by assessee from ITO (Exemptions), Madurai there is no delay. As there is a dispute and facts are not clear, we remit these two appeals back to the file of the AO, who will verify the date of filing of returns of income and accordingly levy or delete the penalty. Hence, the orders of lower authorities for both the assessment years are set aside and these two appeals of the assessee are allowed for statistical purpose.
In the result, both the appeals filed by the assessee are allowed for statistical purpose.
Order pronounced in the court on 28th March, 2022 at Chennai.