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TMI Blog2022 (1) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... contains a list of the orders appealable before the Tribunal. Sub-section (1) provides for the filing of appeals by the assessee against the orders passed under the specified sections; and sub-section (2) contains a list of the orders appealable by the Revenue. Section 253(1) does not contain an order passed u/s. 271FA. This very issue came up for consideration before the Hon'ble Rajasthan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee as not maintainable. - ITA No. 1617/PUN/2018 - - - Dated:- 13-1-2022 - R.S. Syal, Vice President And S.S. Viswanethra Ravi, Member (J) For the Appellant : Suhas Bora For the Respondents : S.P. Walimbe ORDER Per S. S. Viswanethra Ravi, JM This appeal by the assessee is directed against the order dated 23-07-2018 passed by the AO imposing penalty of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the sides and perused the relevant material on record. Section 253 of the Act contains a list of the orders appealable before the Tribunal. Sub-section (1) provides for the filing of appeals by the assessee against the orders passed under the specified sections; and sub-section (2) contains a list of the orders appealable by the Revenue. Section 253(1) does not contain an order passed u/s. 271FA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B) dismissed the appeal of the assessee as not maintainable against the order passed u/s. 271FA as such section is not covered in the list of appealable orders u/s. 253. Similar view has been taken by the Pune Bench of the Tribunal in The Nashik Road Deolali Vyapari Sahakari Bank Ltd. (ITA No. 827/PN/2010). Vide its order dated 21-10-2011, the Tribunal dismissed the appeal as not maintainable. Sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay Anr. (2012) 252 CTR 228 (Raj). No contrary view by any other High Court has been brought to our notice. Respectfully following the judgments of the Hon'ble Rajasthan High Court on this score, we dismiss the appeal of the assessee as not maintainable. The assessee is at liberty to take recourse to the alternative remedy as suggested in the judgment, if so desired. We order accordingly. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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