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2022 (9) TMI 496 - Income Tax
Maintainability of appeal u/s. 253 as against an order passed by the Director of Income Tax (I&CI) levying penalty u/s. 271FA r.w.s. 274 - appeal against the order levying penalty u/s 274 r.w.s. 271FA against this tribunal - HELD THAT:- It is settled principle of law that 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 271 FA is appealable before this Tribunal. Income Tax Appellate Tribunal being a quasi judicial authority established under the provisions of the Income-tax Act cannot travel beyond the provisions of the Income Tax Act. Therefore, unless and until an appeal is specifically provided in section 253 of the Act, against the order levying penalty u/s 271FA, we are of the considered opinion that the present appeal is not maintainable before this Tribunal.
Respectfully following the decision SRO, MEPPAYUR-KOZHIKODE VERSUS DIRECTOR OF INCOME-TAX (INTELLIGENCE), COCHI [2014 (1) TMI 102 - ITAT COCHIN]the present appeal filed by the assessee is not maintainable in law and therefore the same is dismissed in limine. The assessee is at liberty to file appropriate legal remedy against this impugned order, in the manner known to law. Appeal filed by the Assessee is dismissed.