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2015 (10) TMI 309 - AT - Income TaxMaintainability of appeal against the order levying penalty under section 274 read with section 271FA of the Act - Penalty for failure to furnish annual information return - delay of 24 days in filing the appeal - Held that:- Nowhere in section 253 mentions the order passed by the Director of Income-tax (Intelligence) or any other officer of the Income-tax Department levying penalty under section 271FA is appealable before this Tribunal. This Tribunal being a quasi judicial authority established under the provisions of the Income-tax Act cannot travel beyond the provisions of the Act. Therefore, unless and until an appeal is specifically provided in section 253 of the Act against the order levying penalty under section 271FA, this Tribunal is of the considered opinion that the present appeal is not maintainable before this Tribunal.See SRO, Meppayur-Kozhikode Versus Director of Income-tax (Intelligence), Cochi [2014 (1) TMI 102 - ITAT COCHIN ] After examining the provisions of the Act, this Tribunal found that no appeal is provided under the Act against the penalty levied under section 271FA of the Act. Hence, the appeal filed by the assessee before this Tribunal against the order levying penalty under section 271FA is not maintainable. - Decided against assessee.
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