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2022 (10) TMI 790 - AT - Income TaxTribunal jurisdiction to hear appeal - jurisdiction of this tribunal to adjudicate this appeal - Penalty levied u/s 271FA - default in filing of the AIR information within the time stipulated u/s 285BA(1) - HELD THAT:- We hold that the first appeal arising from penalty order u/s 271FA passed by AO shall lie with ld. CIT(A) and not with the tribunal, thus we dismiss appeal filed by the assessee for ay: 2015-16(fy2014-15) , with liberty to the assessee to file appeal with ld. CIT(A), if so advised, immediately on receipt of this order , and then learned CIT(A) shall condone the delay so far as time consumed by the assessee in persuing litigation with the Tribunal. However, for other delay, the assessee has to explain the same before learned CIT(A) which shall be adjudicated on merits by ld. CIT(A). With these directions, we dismiss the appeal filed by assessee, for assessment year 2015-16(financial year 2014-15).
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