TMI Blog2011 (4) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... see, 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 Information Report(AIR) as r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the notice by filing AIR. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sical 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 Sec.271F of the Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 explanation in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lies before the ld. CIT(A). In that view of the matter, we cannot treat this appeal as maintainable; but still in the given facts and circumstances of the case, we would like to observe that it is open to the appellant to file proper appeal before the ld. CIT(A) after obtaining legal opinion, if it so advised. Hence, by respectfully following our above order, we dismiss the appeal which is filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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