2023 (7) TMI 1206

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e : Smt. Rashmi Mathur (Jt.CIT) ORDER PER BENCH: This batch of ten appeals by the assessee assails the correctness of the penalty orders passed by the Assessing Officer (AO) u/s 271FA of the Income-tax Act, 1961 (hereinafter also called "the Act") in relation to the assessment years 2007-08 to 2016-17. 2. There is a delay of 392 days in presenting the appeals before the Tribunal. The assessee ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....penalty order passed by the AO u/s 271FA. Hence, such orders having been appealed before the Tribunal without jurisdiction, cannot be lawfully prosecuted. It is observed that similar issue came up for consideration before the Pune Tribunal in several cases including Nanded District Central Co-op. Bank Ltd. vs. Director of Income Tax (Intelligence & Criminal Investigation) in ITA No.1617/Pune/2018.....