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2018 (5) TMI 1487 - AT - Income TaxJurisdiction of ITAT to entertain the appeal against the penalty order u/s 271F - Held that:- in the case of the Citizen Cooperative Society Ltd, Hyderabad vs. DIT (I&CI) [2018 (2) TMI 426 - ITAT HYDERABAD] has observed that, since a penalty order u/s. 271FA is not directly appealable order before this forum, the appeal preferred by assessee is liable to be dismissed. In the course of arguments, assessee's counsel was advised to prefer an appeal before the Ld.CIT(A) as directed by the DIT(I&CI) after levying the penalty in the demand notice. If the order has been passed by the Ld.CIT(A), this forum can entertain the appeal on such an order. Otherwise, assessee can choose to file a Writ Petition before the Hon'ble High Court, as this forum is only a statutory authority constituted under the Income Tax Act and the right of appeal on every order has to be statutorily provided either to the CIT(A) or to the ITAT as the case may be. Since a penalty order u/s. 271FA is not directly appealable order before this forum, the appeal preferred by assessee is liable to be dismissed. - appeals are dismissed.
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