TMI Blog2015 (10) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ntil 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. - I.T.A No. 160/Coch/2014 - - - Dated:- 19-9-2014 - Shri N.R.S. Ganesan a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee before this Tribunal against the order levying penalty under section 271FA is not maintainable. In fact, this Tribunal found as follows (page 342) : 4. We have considered rival submissions on either side and also perused the material available on record. The question arises for consideration is whether this Tribunal could entertain an appeal by the Sub-Registrar, Meppayur - Kozhikode against the order of penalty under section 271FA of the Act. We have carefully gone through the provisions of section 253 of the Act. Section 253 provides for an appeal before this Tribunal against the orders mentioned therein. For the purpose of clarity, the provisions of section 253 are reproduced hereunder : 253(1). An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come-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. 5. Now coming to the direction given by the Director of Income- tax (Intelligence) in clause 7 of the demand notice, no doubt, the Director of Income-tax (Intelligence) mentioned in the demand notice that an appeal can be filed before this Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Therefore, merely because the remedy available under section 246A(q) of the Act may not be effective and efficacious that alone will not give any jurisdiction to this Tribunal to entertain this appeal. 7. Further, we are of the considered opinion that when the provisions of section 271FA was introduced in the statute book by the Finance Act, 2004 with effect from April 1, 2005, the consequential amendment to section 253 was omitted to be carried out. This omis sion may be unintended. One may argue that an appeal is provided against the order of penalty under section 271 in 253(1)(a) and 253(1)(c) of the Act, therefore, all branches of section 271, i.e., from 271A to 271G are included in section. This argument may not be correct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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