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TMI Blog2015 (2) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue with the submission that this appeal could not have been disposed of by the Tribunal, as the Tribunal has no jurisdiction to entertain an appeal filed against the order passed by the Director of Income-tax under section 271FA of the Act. The Revenue has also placed reliance upon the order of the Tribunal in the case of Hardoi District Co-operative Bank vs. Director of Income-tax in I.T.A. No. 719/LKW/2013 whereby it has been held that the appeal against an order passed under section 271FA of the Act can only be filed before the ld. CIT(A) and the Tribunal has no jurisdiction to entertain the same. Finding force in the contention of the Revenue, the order of the Tribunal dated 7.1.2014 was recalled and the appeal was re-fixed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The ld. counsel for the assessee has further contended that the Director of Income-tax is equal in rank of the Commissioner of Income-tax (Appeals), therefore, the appeal against the order of the Director of Income-tax cannot be filed before the Commissioner of Income-tax (Appeals). It can only be filed before a forum which is senior in rank to the Director of Income-tax and that forum is only Income Tax Appellate Tribunal (ITAT). The ld. counsel for the assessee has further invited our attention to clause (2) of the provisions of section 253(1) of the Act with the submission that where an order is passed by the Assessing Officer with the approval of the Principal Commissioner or Commissioner (Appeals). An appeal against the said order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and as per clause (c) of section 253(1) of the Act, an order passed by a Principal Commissioner, Commissioner and Principal Chief Commissioner or Principal Director-General or Director-General or Principal Director or Director, under section 272A of the Act can be challenged before the Tribunal by filing an appeal. Rather, as per clauses (d) and (e) of section 253(1) of the Act, if the Assessing Officer passed an order with the approval of the Principal commissioner or Commissioner or pursuant to the directions of the Dispute Resolution Panel, which comprises of the Officers in the rank of Commissioner can only be challenged before the Tribunal. Though there is no specific reference of the order passed under section 271FA of the Act by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner or a [Principal Director General or] Director General or a [Director or] Director under section 272A; [or]] [(d) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 [or section 153A or section 153C] in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order;] (e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the [Principal Commissioner or] Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 respect of such order." 8. We have also carefully examined the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and change the outcome of decision of the lower courts. The judicial hierarchy is also explained and it has been stated that the appellate jurisdiction is a power of a court to review decisions and change outcomes of decisions of lower courts. It was further defined that the appellate jurisdiction is the jurisdiction which a superior court has to hear appeals of causes which have been tried in inferior courts. The definition of Appellate Jurisdiction Law & Legal Definition as per definitions.uslegal.com, the appellate jurisdiction refers to the power of a higher court to review and change the decisions of the lower courts. The Appellate Jurisdiction was also defined as the power of the court to hear appeals from lower court which includes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor of Income-tax who is equivalent in rank with the ld. CIT(A). Therefore, the order of the Director of Income-tax cannot be challenged or assailed by filing an appeal before an Officer i.e. the ld. CIT(A), who is equivalent in rank with the Director of Income-tax. The appeal can only be filed before a higher forum than the forum whose order is to be challenged and the higher forum is only ITAT and before it the order of the Director of Income-tax can only be challenged by filing an appeal. 15. We have also carefully examined the provisions of section 253(1) of the Act, in which the order of the Assessing Officer, which has been passed with the approval of the Commissioner of Income-tax pursuant to the Dispute Resolution Panel comprising ..... X X X X Extracts X X X X X X X X Extracts X X X X
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