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2015 (2) TMI 59 - AT - Income TaxMaintainability of the appeal - Tribunal jurisdiction to entertain an appeal filed against the order passed by the Director of Income-tax under section 271FA - Held that:- The appellate jurisdiction always lies with the forum who is higher in rank than the forum whose order is under challenge; meaning thereby the appellate court or jurisdiction can examine the order of the inferior court and not of the court or authority who is equivalent in rank. In the instant case, undeniably the order under section 271FA of the Act was passed by the Director of Income-tax who is equivalent in rank with the ld. CIT(A). On carefully examining the provisions of section 253(1) of the Act, in which the order of the Assessing Officer, which has been passed with the approval of the Commissioner of Income-tax pursuant to the Dispute Resolution Panel comprising of the Commissioner of Income-tax, can only be challenged before the ITAT by filing an appeal. In the light of these facts, when the order of the Assessing Officer passed with the approval of the Commissioner of Income-tax can only be challenged before the Tribunal, then how the order of the Director of Income-tax who is equivalent in rank with the ld. CIT(A) can be challenged before the ld. CIT(A). The only forum where this order of the Director of Income-tax can be challenged is the ITAT which is higher in rank to the Director of Incometax. Thus the appeal by the assessee has been rightly filed before the Tribunal and the Tribunal is competent to adjudicate the appeal on merit. - Decided against revenue.
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