2011 (4) TMI 1541

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....ER: This appeal of the assessee, for assessment year 2009-10, is directed against the order of the Director of Income-tax (CIB), Chennai, dated 23.9.2010, passed u/s 271FA of the I.T.Act. 1961. 2. Briefly stated, the facts of the case are that on verification of the records, it was noticed that Sub-Registrar's Office No.35, Ambai Road, Melapalayam, TAN: MRIT01634D, had not furnished the Annual ....

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.... filed this appeal by taking the following grounds: "1. The Appellant did file the AIR on 22.9.2010. i.e on the date of hearing Posted. The Appellant acted on a bonafide belief that mere filing of AIR would suffice and the learned Respondent could not take cognizance of the AIR filed on 22.9.2010 owing to the failure on the Part of the Appellant to reply to the Respondent that he has complied th....

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....s submission of AIR in physical form is not permitted. 3. In -House facilities failed to support filing AIR in time and the Appellant had to resort to outsource the same. 4. The failure on the part of the appellant attributed to the reasonable cause as contemplated under section 273B of the Income Tax Act,1961. 5. Hence is having a reasonable cause for not complying the provisions cause of S....

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....ime and the appellant had to resort to outsource the same. According to the appellant, this is a reasonable cause as contemplated under section 273B of the Act. In this background, it has been pleaded that penalty levied may be deleted. 4. The case of the Revenue is that the authority has failed to comply with the provisions of the Act by not filing the AIR in time i.e by 30.9.2009; and that no e....