2023 (7) TMI 864

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the assessment year 2011-12 filed by the petitioner afresh on merits. Or in the alternative to prayer (A) B.Issue a Writ of Mandamus or such other appropriate Writ, order or direction setting aside Ext. P2 order passed by the 1st respondent. 2. Heard the learned counsel for the petitioner and the learned standing counsel appearing for the respondents. 3. The petitioner, who was the Sub Registrar at the SRO, Vadanappally is aggrieved by the imposition of penalty under Section 271FA of the Income Tax Act, 1961 on the premise of non filing of a return, despite the petitioner having furnished explanation and shown sufficient and reasonable cause. It is submitted that under Section 285BA(1)(b) of the Income Tax Act, the petitioner is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iction to entertain the appeal, even though the 1st respondent itself has in its order indicated that appeal lies to the Tribunal. The Tribunal also having indicated that the CIT(A) is equivalent in rank and that the remedy may not be efficacious, the petitioner approached this Court. 6. The learned counsel for the petitioner submits that Section 271FA of the Income Tax Act provides that penalty may be imposed in case of non-compliance with the provisions of Section 285BA(1)(b)of the Act. It is submitted that Section 273B of the Act provides that in a case where it can be shown that the delay in providing the details as required under Section 285BA(1) was on account of a reasonable cause, then the penalty is liable to be totally waived. It....