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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).
Issues:
1. Jurisdiction of the Tribunal to entertain appeals against penalty orders under section 271FA of the Income-tax Act, 1961. Detailed Analysis: Issue 1: Jurisdiction of the Tribunal to entertain appeals against penalty orders under section 271FA The case involved two separate appeals by different assesses challenging penalties imposed under section 271FA for default in filing AIR information within the stipulated time. The Assessing Officer levied penalties due to delays in filing the required information. The first appeal was for the assessment year 2015-16, where the penalty was imposed for a delay of 458 days in filing the AIR information. The Tribunal noted that the correct appellate authority for adjudicating the first appeal against a penalty order under section 271FA is the CIT(A) as per Section 246A(1)(q) of the Income Tax Act. The Tribunal emphasized that appeals arising from penalty orders under Chapter XXI of the Act should lie with the CIT(A). The Tribunal referred to previous orders where similar views were taken, emphasizing the role of the CIT(A) in adjudicating such appeals. The Tribunal highlighted that the CIT(A) is the appropriate authority designated for adjudicating the first appeal against a penalty order passed by the Assessing Officer under section 271FA. The Tribunal dismissed the appeals filed directly with the Tribunal, emphasizing the need to file first appeals with the CIT(A) as per statutory provisions. The Tribunal set aside previous appellate orders that held a different view, reinstating the role of the CIT(A) in adjudicating appeals against penalty orders under section 271FA. The Tribunal directed the assesses to file appeals with the CIT(A) for proper adjudication, ensuring due process and adherence to legal provisions. In conclusion, the Tribunal held that the first appeal arising from penalty orders under section 271FA passed by the Assessing Officer should lie with the CIT(A) and not with the Tribunal. The appeals filed directly with the Tribunal were dismissed, with the assesses granted the liberty to file appeals with the CIT(A) for proper adjudication. The Tribunal emphasized the importance of following statutory provisions and directed the CIT(A) to consider any delays in filing appeals with due diligence. Therefore, the Tribunal's decision clarified the jurisdictional boundaries regarding appeals against penalty orders under section 271FA, emphasizing the role of the CIT(A) as the correct appellate authority for such matters.
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