TMI Blog2021 (3) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... annual information report in time, the show cause notice was being issued to the petitioners to show cause as to why penalty under section 271 FA of the Income Tax Act, 1961 should not be imposed on the petitioners. Copy of notices dated 30.3.2010 have not been filed either by the petitioners or by the respondents. The counter filed by the respondents is also silent on this aspect. It appears that mandatory requirements of Section 285 BA calling upon the petitioners to file the returns within a period of 60 days from the date of notice has not been complied with. Instead, the petitioners have been directly asked to show cause only why penalty should not be imposed. In this case the petitioner has in any event filed the returns on 20.10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Information under Section 285 BA for the Financial Year 2008-09 the return should hve been filed in accordance with manner laid down under the said Section read with Rule 114E. To be precise the said Annual Return is to be filed before the NSDL through TIN Facilitation Centre. Therefore, the said Organization has not complied with the provisions of section 285 BA by filing the Annual Return for the Financial Year 2007- 8 also. The case was again posted for hearing on 22.09.2010 at 11.00 am. There was no response even to this letter also either in person or through any letter seeking adjournment. It seems the said organization has no valuable reason to offer in its support. On 23.09.2010 one acknowledgment was received by fax showing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Section 273B the onus of establishing the reasonability or otherwise of the cause of the default has been shifted from the revenue to the tax payer. After insertion of this Section it is for the defaulter to prove that there was a reasonable cause for the failure in order to avoid the imposition of penalty. The defaulter shall have to lead evidence of providing that there was a reasonable cause for the failure. In this case, the defaulter has been given two opportunities of being heard and the notices have been sent by speed post vide No.003109894 dated 09.09.2010. The law squarely casts the duty on the defaulter of providing that he was prevented by reasonable cause from complying with requirements of the law. Looking to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e imposed on the petitioners under section 271 FA of the Income Tax Act, 1961 and that the petitioners had not filed the annual information return on the date of the said notice. 7. I have considered the arguments advanced by the learned counsel for the petitioner and respondents. 8. The impugned order precedes a show cause notice dated 8.9.2010 which in turn states that earlier another notice dated 30.3.2010 was issued to the petitioners and since the petitioners failed to furnish annual information report in time, the show cause notice was being issued to the petitioners to show cause as to why penalty under section 271 FA of the Income Tax Act, 1961 should not be imposed on the petitioners. 9. Copy of notices dated 30.3.2010 hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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