Sub-Registrar, Sub-Registrar's Office,, Tiruppur v. DIT, CHENNAI

ITA 1759/CHNY/2010 | 2008-2009
Pronouncement Date: 18-07-2011 | Result: Dismissed

Appeal Details

RSA Number 175921714 RSA 2010
Assessee PAN AEAPA1953L
Bench Chennai
Appeal Number ITA 1759/CHNY/2010
Duration Of Justice 8 month(s) 29 day(s)
Appellant Sub-Registrar, Sub-Registrar's Office,, Tiruppur
Respondent DIT, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 18-07-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 18-07-2011
Date Of Final Hearing 18-07-2011
Next Hearing Date 18-07-2011
Assessment Year 2008-2009
Appeal Filed On 20-10-2010
Judgment Text
IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI B BENCH CHENNAI. BEFORE SHRI.U.B.S. BEDI J.M. & SHRI. ABRAHAM P. GE ORGE A.M. I.T.A. NO.1758MDS/2010 ASSESSMENT YEAR: 2008-09 SUB-REGISTRAR SUB-REGISTRARS OFFICE FLAT NO. 0007-086 KASUKKARANPALAYAM MAIN ROAD THINGALUR 638 055. [PAN:AIYPK2662C] VS. DIRECTOR INCOME TAX (CIB) CHENNAI. (APPELLANT) (RESPONDENT) I.T.A. NO.1759MDS/2010 ASSESSMENT YEAR: 2008-09 SUB-REGISTRAR SUB-REGISTRARS OFFICE POSTAL COLONY THOTTIPALAYAM TIRUPPUR [PAN: AEAPA1953L] VS. DIRECTOR INCOME TAX (CIB) CHENNAI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. SRIDHAR ERODE REVENUE BY : SHRI P.B. SEKARAN ORDER PER U.B.S. BEDI J.M. THESE TWO APPEALS OF THE ASSESSEES ARE DIRECTED AG AINST THE ORDER OF THE LD. DIT (CIB) CHENNAI BOTH DATED 23.09.2010 RELEVA NT TO THE ASSESSMENT YEAR 2008-09 WHEREBY PENALTIES OF ` .38 700/- AND ` .38 000/- RESPECTIVELY IMPOSED UNDER SECTION 271FA OF THE INCOME TAX ACT HAS BEEN CHALLENGED. 2. AT THE VERY OUTSET THE LD. COUNSEL FOR THE ASS ESSEE WAS FAIR ENOUGH TO SUBMIT THAT SINCE THERE IS NO PROVISION AVAILABLE I N THE INCOME TAX ACT ENABLING THE ASSESSEE TO FILE THE APPEAL BEFORE THE TRIBUNAL WHERE PENALTY HAS BEEN I.T.A. NO I.T.A. NO I.T.A. NO I.T.A. NOS SS S. .. .1758 & 1759 1758 & 1759 1758 & 1759 1758 & 1759/ // /MDS/ MDS/ MDS/ MDS/10 1010 10 2 IMPOSED BY THE LD. DIT (CIB). THEREFORE BOTH THE A PPEALS ARE LIABLE TO BE DISMISSED WHICH MAY BE DISMISSED. THE LD. DR DID N OT OBJECT TO SUCH PLEA OF THE ASSESSEES COUNSEL AND JUST FILED COPY OF THE O RDER OF THE D BENCH OF THE TRIBUNAL IN ITA NO. 1877/MDS/2010 IN THE CASE OF SU B-REGISTRAR BHAVANI DATED 11.01.2011 TO PLEAD THAT SINCE THE ISSUE IS COVERED AGAINST THE ASSESSEE THEREFORE BOTH THE APPEALS ARE LIABLE TO BE DISMISS ED WHICH MAY BE DISMISSED. 3. AFTER HAVING HEARD BOTH THE SIDES AND CONSIDERI NG THE MATERIAL ON RECORD WE FIND THAT THERE IS NO PROVISION IN THE INCOME TA X ACT WHICH ENABLE THE ASSESSEES TO FILE THE APPEAL AGAINST PENALTY ORDER UNDER SECTION 271FA AND BOTH THE SIDES HAVE ALSO AGREED FOR THIS PREPOSITIO N THEREFORE WE DISMISS THE APPEALS OF THE ASSESSEES BEING NOT MAINTAINABLE. 4. IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE S ARE DISMISSED. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 18.07.2011. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER CHENNAI DATED THE 18.07.2011 VM/- TO:THE ASSESSEE//A.O./CIT(A)/CIT/D.R.