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TMI Blog2018 (5) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... forum can entertain the appeal on such an order. Otherwise, assessee can choose to file a Writ Petition before the Hon'ble High Court, as this forum is only a statutory authority constituted under the Income Tax Act and the right of appeal on every order has to be statutorily provided either to the CIT(A) or to the ITAT as the case may be. Since a penalty order u/s. 271FA is not directly appealable order before this forum, the appeal preferred by assessee is liable to be dismissed. - appeals are dismissed. - ITA Nos.1291 to 1296/Hyd/2017 - - - Dated:- 23-5-2018 - Smt. P. Madhavi Devi, Judicial Member And Shri S.Rifaur Rahman, Accountant Member For The Assessee : Shri K.C. Devdas For The Revenue : Smt. U. Minichandran, DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e form of PAPER BOOK for ready reference. The substance of such reply as under: ( 1) The even the Authority levying the above penalty under Sec. 271FA, Viz., the Director of Income tax recorded in the ANNEXED Demand Notice in Form No.7 to the effect that appeal could be preferred to the CIT (A); ( 2) When the Office of the above Directorate was contacted by the assessee-appellant by deputing its G.M., seeking clarification as to how the appeal could be filed with an authority who is parallel to the Hon'ble Director, such clarification was not given by the Directorate; ( 3) However, taking notice of the fact that penalty under Sec. 271FA was also referred to in Sec. 273B of the Act, it is felt by the assessee-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot registered under the Multi State Coop. Societies Act, 2002 in terms of Certificate Dt. July 26,2005 issued by CENTRAL REGISTRAR OF COOPERATIVE SOCIETIES, Krish Bhavan, New Delhi. 9.2 Though the issue pertaining to the claim under Sec. 80P(2)(a)(i) of the Act is pending adjudication in the form of appeals on different Judicial Forums for different assessment years, viz., before the Hon'ble AP High Court (for the A.Ys. 2006- 07, 2007-08 and 2008-09); before the Hon'ble ITAT, Hyderabad (for the A.Ys. 2010-11,2011-12 and 2013-14 and 2014- 15) yet the Hon'ble ITAT, B-Bench, Hyderabad allowed the assessee's claim under Sec. 80(2)(a)(i) of the Act for the A.Y. 2012- 13 - vide order in ITA. No. MA No. 31/Hyd/2016 in I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal before the Ld.CIT(A). Therefore, assessee choose to file an appeal before this forum. 4. Ld.CIT-DR, however, objected to file an appeal directly when statute does not provide. 5. We have considered the rival contentions and perused the provisions of the Act. Section 271FA is a penalty which is leviable by the prescribed Income Tax authority. The order of the DIT indicates that he is nominated to be by the Income Tax authority for accepting the returns to be filed u/s. 285BA(1). Therefore, it seems the DIT has invoked the powers of 271FA for levying of penalty. Even though there is no specific provision for appeal before this forum, nor before the CIT(A), Ld.DIT specifically gave the option to assessee to file the appeal befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pdate the data by quoting PAN by 04-11-2016. However, the DIT(I CI) issued a show cause notice dt. 31-10- 2016 (i.e., within the time given to assessee for rectifying the return) as to why a penalty u/s. 271FA should not be levied. As placed on record, an explanation was indeed filed by assessee on 06-12- 2016, asking for a fortnight time and further another letter was filed on 28-12-2016 explaining the factual and legal position with reference to levy of penalty u/s. 271FA. There is no mention of these replies given by assessee in the penalty order passed by the DIT. Not only that the penalty order refers to a show cause letter dt. 29-01-2016, whereas show cause issued by the ITO, HQrs., is dt. 27-10-2016. The first sentence of the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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