2014 (1) TMI 1295

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..... t is open to the department to bring the same to the notice of the concerned authority to make necessary amendment, if they are advised so - Even otherwise, an order imposing penalty u/s 272A(2)(c) falls under Chapter XXI - the penalty levied by the Joint Commissioner, who is lower in rank than CIT(A) is appealable before the CIT(A) u/s 246A(q) - an appeal has to be filed before the CIT(A) instead .....

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..... st received from the Branch Manager for withdrawal of the appeal by fax is placed on record by the registry. We have carefully gone through the petition filed by the branch manager for withdrawal of the appeal. The Branch Manager intends to withdraw the appeal since he filed the appeal directly before this Tribunal without filing appeal before the CIT(A). No doubt order passed by the Joint Directo .....

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..... er not lower than a Joint Director or Joint Commissioner of Income-tax. Correspondingly, in section 246A(o), the consequential amendment deleting the word "Deputy" and incorporating the word "Joint" was not made. This Tribunal is of the considered opinion that a consequential amendment ought to have been made by the legislature. This omission may be unintended. Therefore, it is open to the departm .....

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