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TMI Blog2015 (10) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... presentative, the delay was beyond the control of the assessee. The learned representative further submitted that due to reasonable cause, the AIR information could not be furnished as required under section 285BA(1) of the Act. Therefore, the learned representative submitted that the penalty levied by the Director of Income-tax (Intelligence) may be deleted. We heard, Shri M. Anil Kumar, the learned Departmental representative also. 3. In fact this Tribunal examined the maintainability of the appeal against the order levying penalty under section 274 read with section 271FA of the Act in Sub-Registrar Office, Meppayur-Kozhikode I. T. A. No. 280/Coch/ 2013 order dated July 18, 2013 (Sub-Registrar Office, Meppayur v. DIT (Intelligence) [201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 272A ; or (b) an order passed by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or 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 subsection (1) of section 115VZC ; or (c) an order passed by a Commissioner under section 12AA or under clause (vi) of sub-section (5) of section 80G or under section 263 or under section 271 or under section 272A or an order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinciples of law that consent of a litigant party will not confer any jurisdiction on 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 this Tribunal unless it is provided for in the Income-tax Act by Parliament. Hence, this Tribunal could not entertain the appeal filed by the Sub-Registrar, Meppayur-Kozhikode. 6. Coming to the contention of the learned Departmental representative that the appeal is provided under section 246A(q) of the Act, no doubt, an order imposing penalty under Chapter XXI is appealable before the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause 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 obvious from section 253(1)(a) and 253(1)(c) itself. The Legislature has mentioned sections 271 and 271A separately in section 253(1)(a) and 253(1)(c) of the Act. Therefore, the Legislature treated sections 271 and 271A as separate and independent sections. In other words, sections 271A to 271G are independent and separate sections and it is not part/branch of sections 271 of the Act. Therefore, argument, if any, that section 271FA is part of section 271 is not correct. This Tri bunal is of the considered opinion that section 271FA is separate and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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