TMI Blog2012 (10) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee has also failed to appear before him on the date fixed. Since assessee has failed to establish the reasonable cause for not quoting PAN in Form No. 16 & 16A, hence, penalty u/s 272B is levied on account of non-compliance of provisions of section 139A - Decided against assessee - ITA No.17, 20, 26(Asr)/2012 2007-08, ITA No.18, 21, 27(Asr)/2012 2008-09, ITA No.19, 22, 28(Asr)/2012 2009-10 - - - Dated:- 17-7-2012 - SH. H.S. SIDHU AND SH. B.P.JAIN, JJ. Appellant by: S/Sh. R.L. Gupta Amit Gupta, Advocates Respondent by:Sh. R.L. Chhanalia, DR ORDER PER BENCH ; These nine appeals filed by the assessee are directed against the consolidated order of the CIT(A), Jammu, dated 14.10.2011 for the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances, the ITO (TDS) Jammu formed an opinion that the person responsible was not prevented by any reasonable cause for this default and he held the person responsible as a person in default for this failure and imposed a penalty of Rs.10,000/- in each case for financial year vide his order dated 15th March, 2010. Aggrieved by the same, the assessee filed an appeal before the ld. CIT(A), who vide consolidated impugned order dated 14.10.2011 dismissed all the nine appeals filed by the assessee. 4. Now, the assessee is aggrieved by the impugned order of CIT(A) and is in appeal before this Bench. 5. At the time of hearing, the ld. counsel for the assessee stated that the ld. first appellate authority has passed a wrong order contrary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to whom such sum or income or amount has been paid by him. In the present case, the assessee has failed to do the same. Therefore, the Revenue authorities have rightly levied penalty of Rs.10,000/- in each financial year. He requested that the appeals filed by the assessee may be dismissed. 7. We have heard both the parties and perused the relevant record available with us. We have thoroughly gone through orders passed by the Revenue authorities, especially the relevant provisions applicable for the present case i.e. Section 139A(5), (5A) (5B) of the Act. For the sake of convenience, we are reproducing the relevant part of the said section as under: Permanent Account Number 139A.(1) Every person,- (i) if his total income or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 139A(5A): Every person receiving any sum or income or amount from which tax has been deducted under the provisions of Chapter XVIIB, shall intimate his permanent account number to the person responsible for deducting such tax under that Chapter: Provided further that a person referred to in this sub-section shall intimate the General Index Register Number till such time permanent account number is allotted to such persons. (5B) Where any sum of income or amount has been paid after deducting tax under Chapter XVIIB, every person deducting tax under that Chapter shall quote the permanent account number of the person to whom such sum or income or amount has been paid by him i) in the statement furnished in accordance with the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Revenue. Keeping in view the facts and circumstances of the present case, the assessee who is person responsible for deducting tax under Chapter XVIIB is duty bound to quote the PAN of the person to whom such sum or income or the amount has been paid by him. No doubt, in view of section 139A(5A) every person receiving any amount or income from which tax has been deducted under the provisions of Chapter XVIIB shall intimate his Permanent Account Number of the person responsible for deducting such tax under that Chapter. We are of the view that the person who receives any sum or income or amount is also duty bound to intimate the PAN to the person responsible for deducting tax at source. But in our view that is only possible, if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, another decision rendered by the ITAT, Chandigarh Bench A , Chandigarh in the case of ITO (TDS) Panchkula vs. Oriental Bank of Commerce (supra), is also of no help to the assessee because in this case, the assessee omitted to quote PAN and has quoted invalid PAN in 77 cases. In the cases, where the assessee has omitted to quote PAN, the assessee has quoted the PAN after making quick admission before the ITO (TDS) and in some other cases, the assessee has quoted wrong PANs which were later on corrected without any delay. Therefore, the case laws cited by the ld. counsel for the assessee are not applicable to the facts of the present cases because the assessee has not quoted PANs in Form No.16 16A. The assessee has also not establish an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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