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TMI Blog2022 (9) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Act. Therefore, unless and until an appeal is specifically provided in section 253 of the Act, against the order levying penalty u/s 271FA, we are of the considered opinion that the present appeal is not maintainable before this Tribunal. Respectfully following the decision SRO, MEPPAYUR-KOZHIKODE VERSUS DIRECTOR OF INCOME-TAX (INTELLIGENCE), COCHI [ 2014 (1) TMI 102 - ITAT COCHIN] the present appeal filed by the assessee is not maintainable in law and therefore the same is dismissed in limine. The assessee is at liberty to file appropriate legal remedy against this impugned order, in the manner known to law. Appeal filed by the Assessee is dismissed. - ITA No. 1314/Ahd/2019 - - - Dated:- 7-9-2022 - Ms. Annapurna Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld as follows: 3. In fact this Tribunal examined the maintainability of the appeal against the order levying penalty u/s 274 r.w.s. 271FA of the Act in SRO, Meppayur-Kozhikode v. DIT (Intelligence) [2013] 37 taxmann.com 36/[2014] 64 SOT 10 (URO)(Cochin). After examining the provisions of the Act, this Tribunal found that no appeal is provided under the Act against the penalty levied u/s 271 FA of the Act. Hence, the appeal filed by the assessee before this Tribunal against the order levying penalty u/s 271 FA is not maintainable. In fact, this Tribunal found as follows: 4. We have considered rival submissions on either side and also perused the material available on record. The question arises for consideration is whether this Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by an Assessing Officer under sub- section (3), of section 143 or section 147 in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order. 5. Now coming to the direction given by the Director of Income-tax (Intelligence) in clause 7 of the demand notice, no doubt, the Director of Income-tax (Intelligence) mentioned in the demand notice that an appeal can be filed before this Tribunal under Part B of Chapter XX of the Income-tax Act. It is well settled principles 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/d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out. This omission may be unintended. One may argue that an appeal is provided against the order of penalty u/s 271 in 253(l)(a) and 253(l)(c) of the Act, therefore, all branches of section 271 i.e. from 271A to 271G are included in section. This argument may not be correct because 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(l)(a) and 253(1 )(c) itself. The legislature has mentioned sections 271 and 271A separately in section 253(l)(a) and 253 (1) (c) of the Act. Therefore, the legislature treated sections 271 and 271A as separate and independent sections. In other words, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed by Director of Income-tax (Intelligence) or any other officer of the Income- tax Department levying penalty u/s 271 FA is appealable before this Tribunal. Income Tax Appellate Tribunal being a quasi judicial authority established under the provisions of the Income-tax Act cannot travel beyond the provisions of the Income Tax Act. Therefore, unless and until an appeal is specifically provided in section 253 of the Act, against the order levying penalty u/s 271FA, we are of the considered opinion that the present appeal is not maintainable before this Tribunal. 5. Respectfully following the above decision, the present appeal filed by the assessee is not maintainable in law and therefore the same is dismissed in limine. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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