2022 (12) TMI 1071

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.... ORDER Per Pramod Kumar VP 1. When this appeal was called out for hearing, Shri Shankar, learned Departmental Representative, pointed out that this appeal is filed against the penalty order under section 270A of the Income Tax Act, 1961, passed by the Assessing Officer, directly before us whereas the assessee ought to have approached the learned Commissioner (Appeals) first. Learned couns....

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....earned Commissioner (Appeals), "an order imposing a penalty under chapter XXI", and chapter XXI of the Income Tax Act, 1961 covers Sections 270 to 275- Section 270A, dealing with underreporting and misreporting of income, is thus covered by the said provision. Clearly, therefore, the appeal against an order imposing penalty under section 270A, as passed by the Assessing Officer, is appealable befo....

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....s explained to the learned counsel for the assessee, he sought liberty to file the appeal before the CIT(A) and submitted that the error was in good faith and it should not prejudice the legitimate interests of the assessee concerned. 4. It is for the learned counsel to file the appeal, alongwith condonation petition setting out the requisite details resulting in the delay in filing of appeal b....