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2011 (6) TMI 1021 - AT - Income Tax

Issues involved: Appeals against penalty orders u/s 271FA of the Income Tax Act filed directly before the Tribunal without provision for appeal under section 253.

Summary:

Issue 1: Maintainability of appeals u/s 271FA:
- The four assessees filed appeals against penalty orders u/s 271FA passed by the Director of Income Tax (CIB), Chennai for different assessment years.
- The ld. DR argued that appeals are not maintainable as there is no provision for appeal against orders u/s 271FA under section 253.
- Referring to a previous ITAT Chennai order, it was highlighted that appeals against penalty orders u/s 271FA cannot be directly filed before the Tribunal.
- The representatives of the assessees justified their direct appeal to the Tribunal based on the mention of ITAT as the first appellate authority in the demand notice.
- After hearing both sides, it was observed that there is no provision for direct appeal to the Tribunal against penalty orders u/s 271FA.
- The assessee was advised to file an appeal before the Commissioner of Income-tax (Appeals) as per the applicable provisions.
- Following the precedent set by previous Tribunal orders, all appeals of the assessees were dismissed as not maintainable.

Conclusion:
- All appeals of the different assessees against penalty orders u/s 271FA were dismissed as not maintainable based on the absence of a provision for direct appeal to the Tribunal under section 253.

 

 

 

 

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