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2014 (1) TMI 1055 - AT - Income TaxMaintainability of Appeal to the Tribunal u/s 254 of the Act Penalty levied u/s 271FA of the Act Held that:- The decision in SRO, Meppayur-Kozhikode vs DIT (Intelligence)[2014 (1) TMI 102 - ITAT COCHIN]followed - Nowhere in section 253 mentions the order passed by Director of Income Tax (Intelligence) or any other officer of the Income Tax department levying penalty u/s 271FA is appealable before the Tribunal - The Tribunal being a quasi-judicial authority established under the provisions of the Income Tax Act cannot travel beyond the provisions of the Act - Therefore, unless and until an appeal is specifically provided section 253 of the Act against the order levying penalty u/s 271FA, the Tribunal is of the considered opinion that the present appeal is not maintainable before this Tribunal. Consent of a litigant party will not confer any jurisdiction of a judicial or quasi-judicial authority unless and until it is otherwise conferred by the legislature - Therefore, the consent/direction of the Director of Income Tax (Intelligence) will not confer any jurisdiction on the Tribunal unless sit is provided for in the income tax Act by the Parliament. The legislature treated sections 271 and 271A as separate and independent sections - section the reference of section 271 in section 253(1)(a) or 253(1)( c) may not be included section 271FA - the omission to include section 271FA in section 253 may be unintended thus, it is open to the department to bring to the notice of the concerned authority about the omission to provide appeal before the Tribunal for making consequential amendment to section 253 of the Act in case the department found that the omission is unintended thus, appeals are not maintainable before the Tribunal against the order of the Director of Income Tax (Intelligence) levying penalty u/s 271FA of the Act though, the assessee is at the liberty to challenge the impugned order of the Director of Income Tax (Intelligence) before the appropriate forum in a manner known to law Decided against Assessee.
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