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2015 (3) TMI 486 - AT - Income TaxPenalty u/s 271(1)(c) - CIT(A) confirmed the penalty - maintainability of appeal filed by appellant [Shri R.Subba Rao, former Managing Director of the said company] in his individual capacity against the order of the learned CIT(A) passed in the case/name of the Company - Held that:- The term ‘assessee aggrieved’ used in S.253(1), being a person competent to file an appeal before the Tribunal, is only the person who is an aggrieved party liable to pay tax in terms of the order against which the appeal is to be preferred. As discussed there is no tax payable by the appellant in the present case as a result of the impugned order passed by the learned CIT(A), and consequently, he cannot treated as an ‘aggrieved party’. We, therefore, hold that the appellant is not entitled to file the present appeal against the impugned order passed by the learned CIT(A) confirming the penalty imposed by the Assessing Officer under S.271(1)(c) on the company and consequently the present appeal, being not maintainable, is liable to be dismissed in limine. We accordingly dismiss this appeal holding the same to be not maintainable. - Decided against assessee.
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