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TMI Blog2015 (2) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the Commissioner of Income-tax can only be challenged before the Tribunal, then how the order of the Director of Income-tax who is equivalent in rank with the ld. CIT(A) can be challenged before the ld. CIT(A). The only forum where this order of the Director of Income-tax can be challenged is the ITAT which is higher in rank to the Director of Incometax. Thus the appeal by the assessee has been rightly filed before the Tribunal and the Tribunal is competent to adjudicate the appeal on merit. - Decided against revenue. - ITA No. 699/LKW/2013 - - - Dated:- 16-1-2015 - Shri Sunil Kumar Yadav And Shri. A. K. Garodia,JJ. For the Appellant : Shri. J. J. Mehrotra, FCA For the Respondent : Shri. Y. P. Srivastava, D.R. ORDER Per Sunil Kumar Yadav: This appeal is preferred by the assessee against the order of the ld. Director of Income Tax (I CI), Lucknow passed under section 271FA of the Income-tax Act, 1961 (hereinafter called in short the Act ). 2. This appeal was initially disposed of vide order dated 7.1.2014, but later on an M.A. was filed by the Revenue with the submission that this appeal could not have been disposed of by the Tribunal, as the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income-tax (Appeals). It can only be filed before a forum which is senior in rank to the Director of Income-tax and that forum is only Income Tax Appellate Tribunal (ITAT). The ld. counsel for the assessee has further invited our attention to clause (2) of the provisions of section 253(1) of the Act with the submission that where an order is passed by the Assessing Officer with the approval of the Principal Commissioner or Commissioner (Appeals). An appeal against the said order can only be filed before the Tribunal and not before the ld. CIT(A). Here is the case where the order was even passed by the Director of Income-tax, who is equal in rank of the Commissioner of Income-tax (Appeals). Therefore, the appellate jurisdiction against the said order lies with the ITAT and not with the Commissioner of Income-tax (Appeals). 6. Having given a thoughtful consideration to the rival submissions and from a perusal of record, we find that undisputedly the Director of Incometax, who has passed an order under section 271FA of the Act is equal in rank with the Commissioner of Income-tax (Appeals). Therefore, question arises whether appeal against an order of the Director o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of search initiated under section 132 of books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or] [(ba) an order passed by an Assessing Officer under sub-section (1) of section 115VZC;or] (c) an order passed by a ^[Principal Commissioner or] Commissioner [under section 12AA [or under clause (vz) of subsection (5) of section 80G] or] under section 263 [or under section 271 ] [or under section 272A] or an order passed by him under section 154 amending his order under section 263] [or an order passed by a [Principal Chief Commissioner or] Chief Commissioner or a [Principal Director General or] Director General or a [Director or] Director under section 272A; [or]] [(d) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 [or section 153A or section 153C] in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order;] (e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the power of the court to hear appeals from lower court which includes the power to reverse or modify the lower court s decision. 10. In the Dictionary of The Law Lexicon, the appellate jurisdictional was defined as the cognizance which a superior court takes of a case removed to it, by appeal or otherwise from the decision of an inferior court. It was further defined that the appellate jurisdiction Exvt termini implies a resort from an inferior Tribunal of justice to a superior, for the purpose of revising the judgments of the inferior Tribunal. It further says that the appellate jurisdiction, strictly speaking, is exercised by revising the action of the inferior court, or remanding the cause for the rendition of the proper judgment. 11. In Black s Law Dictionary, the appellate jurisdiction is defined as the power of a court to review and revise a lower court s decision. 12. As per Stroud s Judicial Dictionary, Appellate Court refers to the function that the court is performing rather than to its status in the hierarchy of courts. 13. Having carefully examined the definition of appellate jurisdiction explained by various Dictionaries and the authorities, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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