Order imposing 270A penalty appealable before CIT(A) u/s 246A. CIT(A) erred in dismissing appeal. ITAT set aside order to rehear appeal.

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....Order imposing penalty u/s 270A of the Income Tax Act is appealable before the Commissioner of Income Tax (Appeals) u/s 246A. The CIT(Appeals) erred in dismissing the assessee's appeal against the penalty order, holding it non-appealable. The ITAT set aside the CIT(Appeals) order, directing him to dispose of the appeal afresh after providing a reasonable opportunity of hearing to the assessee.....