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2019 (5) TMI 1059

tment deleting total penalty will not be a good message to the various government departments who are bound to supply the information to the ITD which per se helps in checking the tax evasion as well as assessing the correct income of various persons. Assessing authority has computed the penalty @₹ 500/- per day which was changed from ₹ 100/- to ₹ 500/- w.e.f. 1.4.2018, therefore the penalty if any has to be computed @₹ 100/- per day. When the assessee did not appear on 15.12.2015 why the action was not taken against the assessee, the reason is best known to the revenue authorities who waited for almost 2 years to compute the penalty. From 10.9.2015 to 15.12.2015 a total number of days for the failure on the part of .....

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lant prays to grant relief as stated above. The appellant craves, leave to add, alter or modify any of the foregoing grounds of appeal if and when necessary. 3. Briefly stated facts as culled out from the records are that the assessee is local authority under the State Government of Madhya Pradesh in the name of Office of Sub Registrar Jaora, Court Area, Jaora, Ratlam. As per the provisions of Section 285BA of the Act the assessee is required to submit a statement in Form 61B for every financial year by 31st May of following that year. In financial year 2014-15 the due date of filing of information in prescribed form No.61B was 31.5.2015. This date was extended by the Income Tax Department to 10.9.2015. The assessee failed to file the Annua .....

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relieved as the Government Department was facing technical problem due to which necessary information could not prepared. 5. Per contra Ld. Departmental Representative vehemently argued and supporting the order of Ld. Director of Income Tax (I&CI). He also submitted that there was no compliance to the number of notices issued to the assessee which shows the casual approach of the assessee towards the notices issued by Income Tax Department. 6. We have heard rival contentions and perused the records placed before us. The assessee is a local authority controlled by State Government of Madhya Pradesh and carries out the work of registration of the documents pertaining to transfer of immoveable properties. The assessee is covered under the .....

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various correspondences with the Chief Secretary, Govt. of Madhya Pradesh, Department of Commercial Taxes and Chief Commissioner of Income Tax as well as Secretary, Finance Department of Revenue which talks about the technical problem due to which non integration of the departments portal with the Income Tax Departmental portal for PAN authentication was not achieved. This problem was solved at later stage and finally assessee filed Annual Information Report for financial year 2014-15 on 14.12.2017. Certainly there was a delay but there was reasonable cause for such delay. 8. However looking to the fact that the assessee has not given any reply to the numerous notices issued by the Income Tax Department deleting total penalty will not be a .....

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