The Sub Registrar v. The Director of Income-tax (I & CI), Rajasthan, Jaipur
[Citation -2016-LL-0930-204]

Citation 2016-LL-0930-204
Appellant Name The Sub Registrar
Respondent Name The Director of Income-tax (I & CI), Rajasthan, Jaipur
Court ITAT-Jaipur
Relevant Act Income-tax
Date of Order 30/09/2016
Assessment Year 2014-15
Judgment View Judgment
Bot Summary: ORDER PER SHRI KUL BHARAT, JM. This appeal by the assessee is directed against the order of ld. An application for condonation is filed on behalf of the assessee Sub Registrar, Rupangarh. The AO levied a penalty for non filing of Annual Information Report by Sub Registrar and proceeded to impose penalty under section 271FA. The assessee aggrieved by the order, the present appeal is preferred before Hon ble ITAT there is a delay of 16 days. Counsel for the assessee submitted that there is a reasonable cause for non filing of Annual Information Report. The reason for non filing of AIR is stated to be holding additional charge and paucity of staff. The Sub Registrar has undertaken to be careful in future and file AIR required by law before time. After considering the totality of the facts of the case and explanation given by the assessee, we are of the considered view that default for non filing was not deliberate and caused by work load. Therefore, taking a liberal view, we hereby direct the AO to delete the penalty.


IN INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM ITA No.677/JP/2015 Assessment Year : 2014-15. Sub Registrar, cuke Director of Income Tax (I & CI), Rupangarh, Vs. Rajasthan, Distt. Ajmer. Jaipur. PAN /TAN No. JDHTO 2600 D Appellant Respondent Assessee by : Shri Manish Agarwal (C.A) Revenue by: Shri R.A. Verma (Addl. CIT) Date of Hearing : 28.09.2016. Date of Pronouncement : 30/09/2016. ORDER PER SHRI KUL BHARAT, JM. This appeal by assessee is directed against order of ld. Director of Income-tax (I & CI) Rajasthan, Jaipur dated 09.04.2015 pertaining to A.Y. 2014-15. appeal is barred by time limit for 16 days. application for condonation is filed on behalf of assessee Sub Registrar, Rupangarh. AO levied penalty for non filing of Annual Information Report (in short AIR) by Sub Registrar and proceeded to impose penalty under section 271FA. assessee aggrieved by order, present appeal is preferred before Hon ble ITAT, however, there is delay of 16 days. 2. ld. Counsel for assessee reiterated submissions as made in application. In view of judgment of Hon ble Supreme Court in case of Vedabai Alias Vaijayanatabai Babu Rao Patil vs. Shanta Ram Babu Rao Patil and 2 ITA No. 677/JP/2015 Sub Registrar, Rupangarh, Dist. Ajmer. Others, 253 ITR 798 (SC) delay is condoned. Appeal is admitted for hearing. ld. Counsel for assessee submitted that there is reasonable cause for non filing of Annual Information Report. default was not intentional or deliberate. 3. On contrary, ld. D/R opposed submissions. 4. We have heard rival contentions and perused material available on record. reason for non filing of AIR is stated to be holding additional charge and paucity of staff. Sub Registrar has undertaken to be careful in future and file AIR required by law before time. After considering totality of facts of case and explanation given by assessee, we are of considered view that default for non filing was not deliberate and caused by work load. Therefore, taking liberal view, we hereby direct AO to delete penalty. 5. In result, appeal of assessee is allowed. Order is pronounced in open court on 30/09/2016. Sd/- Sd/- ( BHAGCHAND) ( KUL BHARAT ) Accountant Member Judicial Member Jaipur Dated:- 30/09/2016. Copy of order forwarded to: s 1. Appellant- Sub Registrar, Rupangarh, Distt. Ajmer. 2. Respondent Director of Income-tax (I & CI), Jaipur. 3. CIT(A). 4. CIT, 5. DR, ITAT, Jaipur 6. Guard File (ITA No. 677/JP/2015) By order, Assistant. Registrar 3 ITA No. 677/JP/2015 Sub Registrar, Rupangarh, Dist. Ajmer. Sub Registrar v. Director of Income-tax (I & CI), Rajasthan, Jaipur
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