2023 (7) TMI 1206

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..... the orders passed under the relevant sections that an assessee can challenge before the Tribunal. Similarly, sub-section (2) provides a list of sections, the orders passed where under, can be challenged by the Revenue. There is no provision u/s 253(1) entitling an assessee to file a direct appeal to the Tribunal against the penalty order passed by the AO u/s 271FA. Hence, such orders having been .....

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..... udicial Member For the Assessee : Shri Sanket Bhattad For the Revenue : Smt. Rashmi Mathur (Jt.CIT) ORDER PER BENCH: This batch of ten appeals by the assessee assails the correctness of the penalty orders passed by the Assessing Officer (AO) u/s 271FA of the Income-tax Act, 1961 (hereinafter also called the Act ) in relation to the assessment years 2007-08 to 2016-17. .....

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..... provision u/s 253(1) entitling an assessee to file a direct appeal to the Tribunal against the penalty order passed by the AO u/s 271FA. Hence, such orders having been appealed before the Tribunal without jurisdiction, cannot be lawfully prosecuted. It is observed that similar issue came up for consideration before the Pune Tribunal in several cases including Nanded District Central Co-op. Bank Lt .....

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