2022 (3) TMI 1493

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....rs imposing penalty u/s 271FA of the I.T.Act. The relevant assessment years are 2005-2006 and 2007-2008 to 2014-2015. 2. At the threshold, we noticed that the CIT(A) dismissed the appeals filed by the assessee in limine without condoning the delay. There was a delay of 651 days to 742 days in filing the appeals before the CIT(A). The reasons stated in the condonation petition filed by the assessee before the CIT(A) is identical for all the assessment years. The same reads as follows:- "The order of Director of Income Tax (Intelligence and Criminal Investigation, Bangalore was received by Appellant on 24.04.2017 and the Appellant has filed the appeal before the Hon'ble ITAT against the said order and the Appeal was pending before....

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....0 days in filing the appeals before the CIT(A) (except for assessment year 2008-2009, wherein the delay is 651 days). The reasons stated for belated filing of the appeals before the CIT(A) is that by mistake the assessee has filed appeals as against orders passed u/s 271FA of the I.T.Act before the ITAT and the ITAT dismissed the appeal vide order dated 27.07.2018 stating that the appeal does not lie to the ITAT but to the CIT(A). However, we find that the assessee has not explained the delay in filing the appeal before the CIT(A) from the date of receipt of order passed by the ITAT. In this context, it is relevant to note that the ITAT passed the order on 27.07.2018 and the appeals were instituted before the CIT(A) only on 09.05.2019, i.e.....