Income Tax Appellate Tribunal - Chennai
Coromandel Engineering Co. Ltd., ... vs Assessee on 13 July, 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
'D' BENCH, CHENNAI
BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND
SHRI VIKAS AWASTHY, JUDICIAL MEMBER
M.P.No.66/Mds/2012
(In ITA No.286/Mds/2012)
(Assessment Year: 2010-11)
&
ITA No.286/Mds/2012
(Assessment Year: 2010-11)
M/s. Coromandel Engineering Vs. The Director of Income Tax(I & CI),
Co.Ltd., Chennai-34.
Parry House, 3rd floor,
43, Moore Street,
Chennai-600 001.
PAN:AAACT7989E
(Appellant/Petitioner) (Respondent)
Appellant by : Mr. M.Karunakaran, Advocate
Respondent by : Mr. Yogesh Kamath, JCIT
Date of Hearing : 13th July, 2012
Date of Pronouncement : 13th July, 2012
ORDER
PER VIKAS AWASTHY, JUDICIAL MEMBER:
The appeal has been filed by the assessee impugning the order of the Director of Income Tax (I & CI), Chennai passed under section 271FA of the Income Tax Act, 1961. The appeal was listed for hearing on 3.5.2012. Since none had put appearance on behalf of the assessee/appellant, the appeal was dismissed in limine for want of prosecution. Now 2 M.P.No.66/Mds/2012 & ITA No.286/Mds/2012 the assessee has filed Miscellaneous Petition for recalling the order dated 3.5.2012. Along with the Miscellaneous Petition, the assessee has filed an affidavit of Shri P.L.Venkatachalam, Deputy Manager(Accounts) of the assessee company stating reasons for non-appearance on 3.5.2012. We are satisfied that non-appearance of the assessee on the date fixed was unintentional. Therefore, the order dated 3.5.2012 of the Tribunal is recalled and the appeal is heard and disposed of on merits.
2. The assessee had impugned the order of the Director of Income Tax(I &CI), Chennai dated 8.12.2011 imposing penalty under the provisions of section 271FA of the Act on account of non-filing of Annual Information Return under the provisions of section 285BA(1) of the Act for the financial year 2009-10 within the prescribed period. The assessee has directly come to the Tribunal in appeal assailing the order of the Director of Income Tax (I&CI).
3. At the outset, it was pointed out that first appeal against the penalty order under section 271FA is not maintainable 3 M.P.No.66/Mds/2012 & ITA No.286/Mds/2012 before the Tribunal. Under the provisions of section 246A powers have been given to the CIT(A) to entertain appeals against any order imposing penalty under Chapter XXI of the Act. The relevant extract of the provisions of section 246A(1)(q) is reproduced herein below:-
"246A. (1) Any assessee [or any deductor] aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against--
(q) an order imposing a penalty under Chapter XXI"
In view of the unambiguous provisions of section 246A(1)(q) of the Act, first appeal against the order passed under Chapter XXI can be preferred to the CIT(A). The first appeal impugning order passed under section 271FA is not maintainable before the Tribunal. Therefore, the Tribunal cannot entertain the present appeal.
However, the assessee if aggrieved against the order of the CIT(A) in an appeal, has remedy to file second appeal before the Tribunal against the order of penalty imposed under the provisions of section 271FA of the Act. Our view is 4 M.P.No.66/Mds/2012 & ITA No.286/Mds/2012 fortified by the decision of the Amritsar Bench of the Tribunal in the case of Sub-Registrar, Nakodar Vs. Director of Income Tax reported as 57 DTR 497. In view of the above, the present appeal of the assessee is dismissed as not maintainable.
4. It is made clear that the assessee is at liberty to prefer an appeal against the order of Director of Income Tax (I & CI) before CIT(A), if so advised.
5. In the result, the Miscellaneous Petition is allowed and the appeal of the assessee is dismissed as not maintainable. Order pronounced in the open court at the time of hearing on Friday, the 13th day of July, 2012 at Chennai.
Sd/- Sd/-
(Abraham P.George) (Vikas Awasthy)
Accountant Member Judicial Member
Chennai,
Dated the 13th July, 2012.
somu
Copy to: (1) Appellant (4) CIT(A)
(2) Respondent (5) D.R.
(3) CIT (6) G.F.