Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (6) TMI AT This
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.
|