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TMI Blog2014 (1) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... l is specifically provided section 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 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the Tribunal on an identical matter. For the purpose of convenience, the observations made in the order of the Tribunal in the case of the Sub-Registrar, Alakode, Kannur Dist in ITA No.212/Coch/2013 in pars 4 to 8 are reproduced hereunder: "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 therein. For the purpose of clarity, the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty 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 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 under Party B of Chapter XX of the Income Tax Act. It is wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion that when the provisions of section 271FA was introduced in the statute book by the Finance Act, 2004 with effect from 1.4.2005 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(10(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 indepe3ndent 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 obvious from section 253(1)(a) and 253(1)( c) itself. The legislature h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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