9911796707
TMI Blog2022 (12) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) first - assessee, submits that Section 246A, which lists out the appealable orders before the CIT(A) does not refer to an order passed by the Assessing Officer under section 270A, whereas Section 253(1)(a), which sets out provisions for appeals before the Income Tax Appellate Tribunal, does specifically refer to the orders passed under section 270A.HELD THAT:- The objection taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of the Section 246A(1)(q) must make way for the specific provisions of the Section 253(1)(a). The order sought to be impugned in this appeal is passed by the AO and, therefore, this exception does not come into play. Learned counsel s understanding of the legal position, even if bonafide- particularly considering his young age and limited experience, is clearly incorrect. The appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed against the penalty order under section 270A of the Income Tax Act, 1961, passed by the Assessing Officer, directly before us whereas the assessee ought to have approached the learned Commissioner (Appeals) first. Learned counsel for the assessee, on the other hand, submits that Section 246A, which lists out the appealable orders before the CIT(A) does not refer to an order passed by the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealing with underreporting and misreporting of income, is thus covered by the said provision. Clearly, therefore, the appeal against an order imposing penalty under section 270A, as passed by the Assessing Officer, is appealable before the Commissioner (Appeals). As for the reference to the order passed under section 270A being appealable before this Tribunal, under section 253(1)(a), is specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not prejudice the legitimate interests of the assessee concerned. 4. It is for the learned counsel to file the appeal, alongwith condonation petition setting out the requisite details resulting in the delay in filing of appeal before the CIT(A), as soon as possible now, and it is for the learned CIT(A) to take a call thereon in accordance with the law, by way of a speaking order and after gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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