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TMI Blog2014 (1) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... y provided in section 253 of the Act against the order levying penalty u/s 271FA, the present appeal is not maintainable before the Tribunal - The provisions of section 271FA was introduced in the statute by the Finance Act, 2004 with effect from 01-04-2005 the consequential amendment to section 253 was omitted to be carried out - The omission to include section 271FA in section 253 may be unintended - It is open to the department to bring to the notice of the concerned authority about the omission to provide appeal before the Tribunal for making consequential amendment to section 253 of the Act in case the department found that the omission is unintended - Decided against assessee. - IT Appeal No. 280 (Coch.) of 2013 - - - Dated:- 18-7-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng penalty under Chapter XXI is appealable before the CIT(A). Admittedly, section 271FA falls under Chapter XXI of the Act. Therefore, unless it is otherwise provided in section 253, the appeal has to be filed only before the CIT(A) and not before this Tribunal. On a query from the bench when the CIT(A) is equivalent in rank as that of the Director of Income-tax (Intelligence) how the appeal filed under section 246A(q) of the Act would be effective, the ld. DR submitted that in the absence of consequential amendment in section 253 of the Act on introduction of section 271FA, this Tribunal cannot entertain this appeal. 4. We have considered rival submissions on either side and also perused the material available on record. The question ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chief Commissioner or a Director General or a Director under section 272A; or (d) an order passed by an Assessing Officer under sub-section (3), of section 143 or section 147 in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order." Nowhere in section 253 mentions the order passed by Director of Income-tax (Intelligence) or any other officer of the Income-tax Department levying penalty u/s 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous remedy available to the Sub Registrar, Meppayur-Kozhikode against whom penalty was levied. However, this Tribunal being a quasi judicial authority established under the Income-tax Act, cannot travel beyond the provisions of section 253 of the Act. Therefore, merely because the remedy available u/s 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 01-04-2005 the consequential amendment to section 253 was omitted to be carried out. This omission may be unintended. One may argue that an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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