TaxTMI 
TaxTMI 
2022 (7) TMI 432
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....order dated 17.12.2019 passed by learned Addl./JDIT (I & CI), Lucknow (hereinafter called "the AO") u/s. 271FA of the Income-tax Act, 1961 (hereinafter called "the Act") for non compliances of provisions of Section 285BA(1) of the 1961 Act by the appellant, wherein AO levied penalty of Rs.4,74,500/- (Letter No. ITBA/COM/F/17/2019-20/ 1022499941(1)). 2. The grounds of appeal raised by appellant in Memorandum of Appeal filed with the tribunal, in ITA No. 46/VNS/2020 for the ay: 2018-19, reads as under : " 1. Because the Ld. DIT (I & CI) has erred in law and on facts in invoking as also imposing penalty of Rs.4,74,500/- under section 271FA of the I.T. Act, 1961 on the "appellant" as it had duly filed Statement of Financial Transact....
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....provisions of Section 285BA(1) of the 1961 Act, vide penalty order dated 17.12.2019 passed by AO u/s 271FA for ay: 2018-19. 4. Aggrieved by penalty order passed by AO u/s 271FA of the 1961 Act, the appellant has filed present appeal before the tribunal. The appellant did not file first appeal before Learned CIT(A), who is an appropriate First Appellate Authority for adjudicating appeal arising from penalty order passed by AO u/s 271FA of the 1961 Act. 4.1. Smt. Madhuri Gautam, Sub-Registrar,Saidpur appeared before the Division Bench and filed provisional receipts for filing statement of financial transactions in Form No. 61A for reporting financial period 2017-18, dated 31.05.2018 ( statement ID 810557987310518), which it is claimed w....
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...., and hence this appeal is non-est and not maintainable before the tribunal. In this connection, reference is drawn to provisions of Section 246A(1)(q) of the 1961 Act, which provides that an appeal against order imposing penalty under Chapter-XXI would lie with Learned CIT(A). Section 271FA of the 1961 Act falls under Chapter-XXI of the 1961 Act. In this connection, it is also relevant to reproduce the appellate order passed by ITAT, Varanasi Circuit Bench, Varanasi in the case of Sub-Registrar, Gola Bazar, Dist. Gorakhpur etc., v. DIT (I & CI), DTRTI, Lucknow, in ITA.Nos.75 to 78, 96 to 98/VNS/2019, vide common Order dated 24.03.2022 [in which both of us were part of the Division Bench who pronounced said orders], whereby the Division Ben....
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....ssed by AO u/s 271FA of the 1961 Act. The provisions of Section 246A(1)(q) of 1961 Act is a residuary provisions which stipulate that first appeal against an order imposing penalty under Chapter XXI shall lie with CIT(A). Undoubtedly, provisions of Section 271FA falls under Chapter XXI of the 1961 Act. Reference is also drawn to Co-ordinate Benches decision of tribunal in the following case, where the similar view was taken, as under : a. Chandigarh-tribunal order in Sub-Registrar , Fategarh Sahib, v. DIT (CIB), Chandigarh, in ITA no. 1184, 1185, 1186 & 1189/Chd./2010, vide common order dated 22.02.2011, wherein tribunal held as under : " 5. We have heard the parties and considered the facts and materials on record. First ....
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.... the four appeals filed by the appellant." b. Chennai-tribunal decision in the case of Sub- Registrar, Salem v. The DIT(CIB)(I/C), Chennai in ITA no. 2009, 2013, 2015 and 2016/Mds/2010, vide common order dated 02.06.2011, wherein the tribunal has taken a similar view that an appeal against penalty order passed u/s 271FA shall lie with ld.CIT(A) keeping in view provision of Section 246A(1)(q) of the 1961 Act. Thus, under these circumstances as narrated above, we are setting aside appellate order passed by ld. CIT(A) as not sustainable in the eyes of the law and restore the matter back to the file of ld. CIT(A) for fresh adjudication of all the grievances/grounds of appeal raised by the assessee in its appeal before ld. CIT(....