2011 (6) TMI 1021

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....10, I.T.A. No. 2015/Mds/2010 and I.T.A. No. 2016/Mds/2010 - -<br>Income Tax<br>Shri U.B.S. Bedi, J.M. And Shri Abraham P. George, A.M. For the Assessee : Shri G. Baskar. For the Revenue : Shri P.B. Sekaran. ORDER PER U.B.S. Bedi, J.M. All these four assessees have filed appeals against the order of levying penalty under section 271FA of the Income Tax Act passed by the Director of I....

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....1, in which order referred to by the ld. DR has been referred to and pleaded to decide the appeal on the basis of the ITAT order. Whereas, other representatives of the assessees simply stated that since in the demand notice issued in their cases, the first appellate authority has been mentioned to be ITAT. Therefore, they have filed appeal directly before the Tribunal and since there is already or....

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....ore, this appeal is liable to be dismissed in limine. 3. But we appreciate the contention of the ld. counsel appearing for the assessee that section 271FA of the I.T. Act, 1961falls under Chapter XXI of the I.T. Act, 1961 whereby the penalty order is appealable before the Commissioner of Income-tax (Appeals) u/s 246A(1)(q) of the Act. When enquired, the ld. counsel explained that the appe....