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TMI Blog2014 (9) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... t, Sub Registrar, Maur Mandi, Sub Registrar, Doda and Sub Registrar, Rampura Phul are also similar and therefore, the levy of penalty under Section 271FA of the Act cannot be faulted – Decided against appellant. - ITA No. 141 of 2014(O&M) - - - Dated:- 11-8-2014 - Ajay Kumar Mittal And Fateh Deep Singh,JJ. For the Appellant : Mr. Munish Jhandi, Advocate for Mr. Ravish Sood, Advocate ORDER Ajay Kumar Mittal,J. 1. This order shall dispose of ITA Nos.141 and 142 of 2014 as according to the learned counsel for the appellant, the facts and the substantial questions of law involved in both the appeals are similar, which however are being extracted from ITA No.141 of 2014. 2. ITA No.141 of 2014 has been preferred by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in violation of the principles of natural justice while disposing of the appeal of the appellant vide consolidated order dated 30.5.2013 passed with respect to 39 appeals pertaining to 10 different appellants, by solely referring to the facts involved in the case of :The Sub Registrar Bariwala, District Bathinda vs. Director of Income Tax (CIB), Chandigarh (ITA No.137(Asr)/2013, and rather bypassing the facts and the grounds of appeal raised by the appellant in its case, specifically when the same as in comparison to the facts involved in the case relied upon by the Tribunal while dismissing the case of the appellant were differently placed? 3. A few facts relevant for the decision of the controversy involved as narrated in ITA No.141 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... software with the appellant for compiling the requisite information. Vide order dated 7.1.2011, Annexure A.1, after considering the matter, the respondent imposed penalty under section 271FA of the Act amounting to ₹ 30,400/- i.e. at the rate of ₹ 100/- per day. The appeal filed by the appellant against the order was partly allowed by the Commissioner of Income Tax (Appeals) [CIT(A)] vide order dated 31.1.2013, Annexure A.2. The appellant filed further appeal before the Tribunal. Vide order dated 30.5.2013, Annexure, A.3, the Tribunal dismissed the appeal. Hence the instant appeal by the appellant. 4. We have head learned counsel for the appellant and perused the record. 5. The matter is no longer res integra. Vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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