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2015 (4) TMI 434 - AT - Income TaxPenalty u/s 271(1)(c) - application filed in the case of M/s. Suvistas Software Pvt. Ltd. (company) seeking rectification of the appellate order dismissed - maintainability as per the provisions of section 253 of the I.T. Act, 1961 - 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 already discussed by us, 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 in favour of assessee.
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