THE SUB REGISTRAR, KHED NO. 2,PUNE vs. DIRECTOR OF INCOME-TAX,

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ITA 970/PUN/2016Status: DisposedITAT Pune24 April 2018AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable before it as the appellant had not exhausted the remedy of filing a first appeal before the appropriate authority as prescribed by the Act.

What were the facts?

The appellant, Sub Registrar, Khed No. 2, directly filed an appeal before the ITAT against a penalty levied by the Director of Income Tax (Intelligence & Criminal Investigation). The penalty was for non-furnishing of the statement of financial transactions (AIR Information).

What were the issues?

Whether an appeal can be directly filed before the ITAT without exhausting the remedy of a first appeal before the prescribed authority.

Which sections of the Income-tax Act were involved?

Section 271FA,Section 285BA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B BENCH, PUNE

Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM

For Respondent: Dr. Vivek Aggarwal

आयकर अपीलीय अधिकरण "बी" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE

श्री डी. करुणाकरा राव, लेखा सदस्य, एवं श्री विकास अवस्थी, न्यायिक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM

<u>आयकर अपील सं.</u> / <u>ITA No.970/PUN/2016</u> <u>निर्धारण वर्ष</u> / <u>Assessment Year : 2015-16</u>

The Sub Registrar, Khed No. 2, Vishal Market, Chakan Shikrapur Road, Khed, Pune – 410501

PAN: ADNPN7689L

.....अपीलार्थी / Appellant

बनाम / V/s.

Director of Income Tax, Intelligence & Criminal Investigation, Pune

.....प्रत्यर्थी / Respondent

Assessee by : NONE

Revenue by : Dr. Vivek Aggarwal

स्नवाई की तारीख / Date of Hearing : 24-04-2018

घोषणा की तारीख / Date of Pronouncement : 24-04-2018

आदेश / ORDER

PER VIKAS AWASTHY, JM:

This appeal is directed against the order of Director of Income Tax (Intelligence & Criminal Investigation) dated 17-02-2016 for the assessment year 2015-16.

2.

The Director of Income Tax (Intelligence & Criminal Investigation) has levied penalty u/s. 271FA of the Income Tax Act, 1961 (hereinafter

referred to as "the Act") for non-furnishing of statement of financial transactions (AIR Information) as envisaged u/s. 285BA of the Act. The appellant has directly filed appeal before the Tribunal without exhausting the remedy of filing first appeal before appropriate authority as prescribed under the Act. Thus, the appeal is dismissed being non-maintainable before the Tribunal directly.

3.

In the result, the appeal of appellant is dismissed.

Order pronounced in the open Court on Tuesday, the 24th day of April, 2018.

Sd/- Sd/- (डी. करुणाकरा राव/D. Karunakara Rao) (ववकास अवस्थी / Vikas Awasthy) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER

ऩुणे/ Pune; ददनाांक / Dated : 24th April, 2018 RK

आदेश की प्रयिलऱवऩ अग्रेवषि / Copy of the Order forwarded to :

- 1. अऩीऱाथी / The Appellant. - 2. प्रत्यथी / The Respondent. - 3. The Director of Income Tax (I&CI), Pune - 4. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, "बी" बेंच, ऩुणे/ DR, ITAT, "B" Bench, Pune. - 5. गाडड फ़ाइऱ / Guard File.

//सत्यावऩत प्रयत // True Copy//

आदेशानुसार / BY ORDER,

यनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे/ ITAT, Pune

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