SUB-REGISTRAR Vs. UNION OF INDIA & ORS.

JUDGEMENT

(1.) THIS batch of 3 writ petitions is being disposed of by this common order. The facts apposite for the purpose of disposal of writ petitions, illustratively, are taken from Civil Writ No. 12322 of 2011 -Sub -Registrar, Pali vs. Union of India & Ors. The petitioner, Sub -Registrar, Pali, of the Revenue Department has preferred this writ petition against IT Department being aggrieved by imposition of penalty under s. 271FA of the IT Act, 1961 vide order Annex. 7 dt. 12th March, 2008 amounting to Rs. 66,400 @ Rs. 100 per day on account of default and delay in furnishing the returns which were delayed by 660 days under s. 285BA(i) of the IT Act, 1961 for the financial year 2004 -05 giving details of the registries of conveyance deeds etc. registered by him during such period which are so required to be submitted by him to the IT Department. Before approaching this Court, the petitioner. Sub -Registrar, Pall even filed an appeal before the Tribunal against the said penalty order, which, however, came to be dismissed as not maintainable vide order dt. 18th Nov., 2008 (Annex. 8).

(2.) LEARNED counsel for the respondent, IT Department, Mr. Surendra Mehta, submitted that in view of Co -ordinate Bench's decision of this Court in the case of Director of IT vs. Ravi Vijay : (2012) 252 CTR (Raj) 228: : (2012) 75 DTR (Raj) 202that against the penalty order under s. 271FA passed by the CIT(CIB), Rajasthan, Jaipur, an appeal would lie to the CIT(A), as the first appeal under s. 246A(1)(q) of the Act of 1961 and therefore the Tribunal had rightly dismissed the assessee's appeal as not maintainable. The relevant para 6 of the said order is quoted hereinbelow: