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TMI Blog2014 (1) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... n 253 of the Act against the order levying penalty u/s 271FA, the Tribunal is of the considered opinion that the present appeal is not maintainable before this Tribunal. Consent of a litigant party will not confer any jurisdiction of a judicial or quasi-judicial authority unless and until it is otherwise conferred by the legislature - Therefore, the consent/direction of the Director of Income Tax (Intelligence) will not confer any jurisdiction on the Tribunal unless sit is provided for in the income tax Act by the Parliament. The legislature treated sections 271 and 271A as separate and independent sections - section the reference of section 271 in section 253(1)(a) or 253(1)( c) may not be included section 271FA - the omission to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee has filed a copy of the order of this Tribunal in SRO, Meppayur-Kozhikode (supra). 3. We have carefully gone through the order of this Tribunal in SRO, Meppayur-Kozhikode (supra). For the purpose of convenience, the relevant portion of the order of this Tribunal is reproduced as under: 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 u/s 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other officer of the Incometax 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 the Act against the order levying penalty u/s 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 Tribunal u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 appeal is provided against the order of penalty u/s 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 because section 271 is an independent section and it has its own sub sections. Sections 271A to 271G are not sub sections under section 271 and they are independent sections by themselves. This is obv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Sub Registrar, Meppayur-Kozhikode is dismissed. Consequently, the stay petition in S.A. No.50/Coch/2013 is also dismissed. 4. In view of the above order of this Tribunal and the identical set of facts, this Tribunal is of the considered opinion that the appeal filed by the Sub Registrar, Alakode against the order of the Director of Income-tax (Intelligence), Kochi levying penalty u/s 272FA is not maintainable. However, the Sub Registrar, Alakode is at liberty to challenge the order passed by the Director of Income-tax (Intelligence), Kochi levying penalty u/s 272FA before the appropriate forum in a manner known to law. 5. With the above observations, the appeal of the Sub Registrar, Alakode is dismissed. Consequently, the stay petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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