2022 (3) TMI 1394

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.... For the Respondent : Shri A.K. Singh, Sr. DR. ORDER PER Bench : These seven appeals all filed by different assessee's raises common issue and hence were heard together and are disposed off by this common order. First , we will take up assessee's appeal in ITA no. 75/Vns/2019 for assessment year(ay) 2011-12.This appeal, filed by assessee, being ITA No. 75/Vns/2019, is directed against an appellate order dated 03.01.2019 in Appeal No. A.No.7/201/DIT/GKP/2018-19 passed by learned-Commissioner of Income Tax (Appeal)-Gorakhpur, Moti Chambers, Lucknow, U.P. (hereinafter called "the CIT(A)"),for assessment year(ay):2011-12, the appellate proceedings had arisen before learned CIT(A) from penalty order dated 26.03.2012passed by learned D....

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....unal, Varanasi Bench, Varanasi (hereinafter called " the tribunal"). 4 We have heard both the rival parties and perused the material on record. We have observed that penalty order dated 26.03.2012was passed by ld. AO u/s. 271FA of the 1961 Act, levying penalty of Rs.57,200/- against the assesse, for default in complying with the provisions of Section 285BA(1) of the 1961 Act. The said penalty order was challenged by assessee by filing first appeal before ld. CIT(A), who dismissed the appeal of the assessee on the grounds that the appeal against penalty order passed u/s 271FA for infringement of Section 285BA(1) of the 1961 Act, is not subject to challenge before ld. CIT(A) , keeping in view provisions of Section 246 and 246A of the 1961 ....

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..../2010- SO(ITJ) on this point. He also filed on record a copy of page No. 5 & 6 of the said Notification. We find that in the above Notification, the CBDT has clarified that u/s 246A(1)(q), of the income-tax Ac t, the CIT(Appeals) has powers to dispose of any penalty levied u/s 271FA and that there is no legal bar on CIT(Appeals) passing an appeal order against penalty order passed by the DIT (CIB), who is equivalent to the rank of CIT(Appeals). It has also been mentioned in the above Circular that whether CIT(Appeals) and DIT(CIB) are equivalent in rank or not is an administrative issue and it has nothing to do with the fact that the CIT(Appeals) can hear an appeal filed against an order passed u/s 271FA of the Income Tax Act by Director of....

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....e in set aside remand proceeding while adjudicating first appeal filed by the assessee, in accordance with the principle of natural justice and in accordance with law. The ld. CIT(A) is directed to pass reasoned and speaking order on all the issues raised by the assessee in its appeal filed with ld. CIT(A), while adjudicating de novo the appeal of the assessee. The evidences /explanations submitted by the assessee shall be admitted by ld. CIT(A) in accordance with law and be adjudicated on merits in accordance with law. Thus, in nut-shell appeal filed by the assessee in ITA no. 75/Vns/2019 for ay: 2011-12 is allowed for statistical purposes. We order accordingly. 5. In the result, appeal of the assessee in ITA No. 75/Vns/2019 for ay: 201....