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Income Tax Appellate Tribunal, DELHI BENCH G NEW DELHI
Before: SHRI I.C. SUDHIR & SHRI O.P. KANT
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH "G" NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT
ITA No. 5604/Del/2013 Assessment Year: 2012-13
Sub-Registrar, Bisauli, vs. DIT, ( I & C ), Badaun (UP). Lucknow.
(PAN: LKNSO9011C)
(Appellant) (Respondent)
Assessee by: None
Department by: Shri Rashpal Bedi, Sr. DR
Date of hearing : 19.04.2016 Date of pronouncement: 26:04.2016
ORDER
PER I.C. SUDHIR: JUDICIAL MEMBER
The appellant has questioned the validity of levy of penalty under sec. 271FA of the Income-tax Act, 1961.
No one is present on behalf of the appellant despite issuance of notice well in advance on the given address for 19.4.2016. He, however, furnished his explanation sent through registered post that the only officer was a lady available in the office of the appellant and she was also on long maternity leave for 180 days. The day to day office work was being done by only one clerk. He explained further that Bisauli is a very backward area and it was not computerized too. Hence, it was time taking work to compile
information and furnish them through NSDL as there was no NSDL Centre
in Bisauli.
The Learned Senior DR on the other hand opposed the appeal with the
submission that the explanation furnished by the appellant is not sufficient to
absolve him from default committed by him for not filing the AIR for the
assessment year under consideration with the time, hence, the authorities
below have rightly levied the upheld penalty under sec. 271FA of the Act.
Considering the above submissions, we find that under the provisions
of section 273B of the Act penalty under sec. 271FA of the Act shall not be
imposable on the person if he proves that there was reasonable cause for the
said failure. In our view, absence of competent staff and facility of NSDL
Centre at the place of assessee was reasonable cause for the appellant for not
furnishing the AIR in time. We thus invoking the provisions of sec. 273B of
the Act direct the Assessing Officer to delete the penalty levied under sec.
271FA of the Act at Rs.17,300 sustained by the Learned CIT(Appeals). The
ground is accordingly allowed.
In result, the appeal is allowed.
Order pronounced in the open court on 26 .04.2016
Sd/- ( O.P. KANT ) Sd/- ( I.C. SUDHIR ) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 26/04/2016
Mohan Lal
Copy forwarded to:
- 1) Appellant - 2) Respondent - 3) CIT - 4) CIT(Appeals) - 5) DR:ITAT
ASSISTANT REGISTRAR
Date Draft dictated directly on computer | 26.04.2016 Draft placed before author | 26.04.2016 Draft proposed & placed before the second member Draft discussed/approved by Second Member. | 26.04.2016 Approved Draft comes to the Sr.PS/PS | 26.04.2016 Kept for pronouncement on | 26.04.2016 File sent to the Bench Clerk | 27.04.2016 Date on which file goes to the AR Date on which file goes to the Head Clerk. Date of dispatch of Order.