Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 290 - ITAT RAIPURMaintainability of appeal against Penalty u/s 270A - Scope of orders appealable before the CIT(Appeals) u/s 246A - penalty levied for not reporting/ misreporting of income - CIT(A) dismissed appeal filed by the assessee as he held that the same did not fall within the realm of the orders which were appealable before him - HELD THAT:- As stated by the Ld. AR and, rightly so, penalty imposed u/s. 270A clearly falls within the realm of orders appealable before the CIT(Appeals) u/s. 246A. We, say so, for the reason that as per Clause (q) to sub-section (1) of Section 246A an order imposing penalty under Chapter XXI of the Act finds place in the orders which are appealable before the CIT(Appeals). Thus on the basis of the aforesaid clear mandate of law, we are of the considered view that as an order imposing penalty u/s. 270A which in turn finds place in Chapter XXI of the Act, is in clear and unequivocal terms an order appealable before the CIT(A), therefore, a view to the contrary taken by the CIT(Appeals) in the present case before us cannot be sustained and is liable to be vacated. Also, on a careful perusal of the order of the CIT(Appeals), it transpires that he had while concluding as hereinabove wrongly referred to provisions of Section 246(1) which we may herein observe are no more applicable after 01.06.2000. We restore the matter to the file of the CIT(Appeals) with a direction to re-adjudicate the same afresh - Assessee appeal allowed for statistical purposes.
|