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    <title>2022 (7) TMI 432 - ITAT VARANASI</title>
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    <description>The tribunal dismissed the appellant&#039;s appeal against the penalty order under section 271FA of the Income Tax Act, directing them to first file an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)). The tribunal emphasized that appeals against penalty orders should be made to the CIT(A) as per legal provisions and previous tribunal decisions. The appellant&#039;s direct appeal to the tribunal was deemed non-maintainable, highlighting the correct forum for adjudicating penalty order appeals.</description>
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      <description>The tribunal dismissed the appellant&#039;s appeal against the penalty order under section 271FA of the Income Tax Act, directing them to first file an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)). The tribunal emphasized that appeals against penalty orders should be made to the CIT(A) as per legal provisions and previous tribunal decisions. The appellant&#039;s direct appeal to the tribunal was deemed non-maintainable, highlighting the correct forum for adjudicating penalty order appeals.</description>
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