TaxTMI 
TaxTMI 
2018 (5) TMI 1487
X X X X Extracts X X X X
X X X X Extracts X X X X
....ime of hearing, the learned DR has brought to our notice the decision of the Coordinate Bench of the Tribunal in ITA No.687/Hyd/2017, dated 10.11.2017 in the case of the Citizen Cooperative Society Ltd, Hyderabad vs. DIT (I&CI), wherein, after considering the provisions of the Act, the Tribunal has held that ITAT is not the forum to entertain the appeal. Relevant paragraphs are reproduced as under: "2. Since the provisions of Section 253 of the Act does not specify the order of penalty u/s. 271FA as an appealable order before the ITAT, the assessee was asked to show cause why the appeal not be dismissed as not maintainable. In reply, the assessee has submitted the following in support of the contentions that appeal is maintainable: "8.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l CIT/CIT under Sec. 271 of the Act is also construed to be an order which could be appealed against before the Hon'ble ITAT. (5) That the above legal provisions also came up for consideration of the Hon'ble ITAT on the last date of hearing which took place on 23-08-2017 And for the above submissions, it is requested that the above appeal may kindly be admitted for adjudication of the issue involved therein. 9. VALIDITY OF ORDER under Sec. 271FA of the Act: 9.1 As per Rule 114E of LT. Rules, the information referred to in AIR read with Sec. 285BA of the Act, only a BANKING COMPANY AND COOP. BANK are bound to furnish the above information whereas the assessee's case, being a COOPERATIVE SOCIETY, is not covered by Sec. 28....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., the Hon'ble S.C. denied such claim under Sec. 80P(2)(a)(i) of the Act on some other grounds holding to the effect that the assessee is also rendering services to NOMINAL MEMBERS and a M.A. against such finding is pending adjudication before the Hon'ble Supreme Court. 9.4 However, the fact remains in the instant case is that the assessee's Status cannot be regarded as a COOP. Bank as per the decisions of the Hon'ble ITAT in assessee's same case for the A.Y. 2012-13 and even as per the latest order of the Hon'ble Supreme Court for the A.Y. 2009-10 as envisaged above. Thus the provisions contained in Sec. 285BA read with Rule 114E of the Act are not applicable to the assessee's case and thus the LEVY UNDER SEC.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ain the appeal on such an order. Otherwise, assessee can choose to file a Writ Petition before the Hon'ble High Court, as this forum is only a statutory authority constituted under the Income Tax Act and the right of appeal on every order has to be statutorily provided either to the CIT(A) or to the ITAT as the case may be. Since a penalty order u/s. 271FA is not directly appealable order before this forum, the appeal preferred by assessee is liable to be dismissed. 6. However, before concluding it is not out of place to state that the Paper Book furnished before this forum indicates that assessee did in fact file statement u/s. 285BA(1) before the Income Tax authorities so the penalty levied for not filing u/s 271FA does not arise. ....