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TMI Blog2022 (3) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... e 1961 Act, and hence the appeal was dismissed by ld. CIT(A) as infructuous being not maintainable with ld. CIT(A) and directions were issued to the assessee to file its appeal with appropriate authority designated for adjudicating such appeals. We are afraid that this finding of ld. CIT(A) is erroneous in the teeth of provisions of Section 246A(1)(q) of the 1961 Act, and infact ld. CIT(A) is the appropriate authority designated for adjudicating first appeal against an penalty order passed by AO u/s 271FA of the 1961 Act. The provisions of Section 246A(1)(q) of 1961 Act is a residuary provisions which stipulate that first appeal against an order imposing penalty under Chapter XXI shall lie with CIT(A). Undoubtedly, provisions of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate proceedings had arisen before learned CIT(A) from penalty order dated 26.03.2012passed by learned Director of Income Tax (I CI), Lucknow, U.P. (hereinafter called the AO ), u/s. 271FA of the Income-tax Act, 1961 (hereinafter called the Act ) foray: 2011-12, levying penalty of Rs. 57,200/- against the assessee u/s 271FA of the 1961 Act. We have heard both the parties in Open Court through physical hearing mode. 2. The brief facts of the case are that penalty order dated 26.03.2012 u/s. 271FA of the 1961 Act was passed by ld. Assessing Officer, imposing penalty of Rs.57,200/- against the assessee, for non-compliance of provisions of Section 285BA(1) of the 1961 Act. This penalty order was challenged by assessee by filing first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, is not subject to challenge before ld. CIT(A) , keeping in view provisions of Section 246 and 246A of the 1961 Act, and hence the appeal was dismissed by ld. CIT(A) as infructuous being not maintainable with ld. CIT(A) and directions were issued to the assessee to file its appeal with appropriate authority designated for adjudicating such appeals. We are afraid that this finding of ld. CIT(A) is erroneous in the teeth of provisions of Section 246A(1)(q) of the 1961 Act, and infact ld. CIT(A) is the appropriate authority designated for adjudicating first appeal against an penalty order passed by AO u/s 271FA of the 1961 Act. The provisions of Section 246A(1)(q) of 1961 Act is a residuary provisions which stipulate that first appeal agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CIT(Appeals) can hear an appeal filed against an order passed u/s 271FA of the Income Tax Act by Director of Income Tax(CIB). Further it is clarified in the said Circular that u/s 246A(1)(q) of Income Tax Act, CIT(Appeals) has powers to hear an appeal filed against an order passed under Chapter XXI of the Income Tax Act, 1961. 6. In view of the above clarification given by the CBDT, in our considered opinion, the appellant should have filed an appeal before the CIT(Appeals) before filing an appeal directly before this Tribunal. In view of this position, we are dismissing all the four appeals filed by the appellant. b. Chennai-tribunal decision in the case of Sub-Registrar , Salem v. The DIT(CIB)(I/C), Chennai in ITA no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical purposes. We order accordingly. 5. In the result, appeal of the assessee in ITA No. 75/Vns/2019 for ay: 2011-12is allowed for statistical purposes. 6. Since common issues are involved in the appeal(s) in ITA no. 76/Vns/2019 for ay: 2015-16, appeal in ITA no.77/Vns/2019 for ay: 2011-12, appeal in ITA No. 78/Vns/2019 for ay: 2011-12, appeal in ITA no.96/Vns/2019 for ay: 2011-12, appeal in ITA no.97/Vns/2019 for ay: 2011-12 and appeal in ITA no. 98/Vns/2019 for ay: 2011-12 , as were prevalent in ITA no. 75/Vns/2019 for ay: 2011-12, our appellate order in ITA No. 75/Vns/2019 for ay: 2011-12 as detailed hereinabove in this order shall apply mutatis mutandis to the appeals in ITA no. 76/Vns/2019 for ay: 2015-16, appeal in ITA no. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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