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2023 (7) TMI 1206 - AT - Income TaxMaintainability of appeal before tribunal u/s 253 against Penalty orders u/s 271FA - HELD THAT:- Section 253 of the Act provides an exhaustive inventory of appeals that can be preferred before the Tribunal Sub-section (1) sets out the orders passed under the relevant sections that an assessee can challenge before the Tribunal. Similarly, sub-section (2) provides a list of sections, the orders passed where under, can be challenged by the Revenue. There is no provision u/s 253(1) entitling an assessee to file a direct appeal to the Tribunal against the penalty order passed by the AO u/s 271FA. Hence, such orders having been appealed before the Tribunal without jurisdiction, cannot be lawfully prosecuted. Similar issue came up for consideration before the Pune Tribunal in several cases including Nanded District Central Co-op. Bank Ltd. vs. Director of Income Tax (Intelligence & Criminal Investigation [2022 (1) TMI 887 - ITAT PUNE] Tribunal dismissed the appeal preferred by the assessee against penalty order passed by the AO u/s 271FA of the Act. Considering the judgment of Ravi Vijay & Anr.[2012 (9) TMI 652 - RAJASTHAN HIGH COURT] Tribunal also gave liberty to the assessee for taking recourse to the alternative remedy as suggested in the judgment, if so desired. Appeal dismissed.
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