Income Tax Appellate Tribunal - Chennai
District Registrar, Karur vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
'D ' Bench Chennai
BEFORE SHRI ABRAHAM P.GEORGE ACCOUNTANT
MEMBER AND
SHRI V.DURGA RAO, JUDICIAL MEMBER
.....
ITA No.1783/Mds./2010
Assessment year:2009-10
District Registrar, The Director of Income
Collectorate Campus, Tax(CIB)
Karur 639 005. Vs. Chennai 600 034.
PAN CHEDO 3344 F
(Appellant) (Respondent)
Appellant by : Shri S.Sridhar,
Advocate
Respondent by : Shri K E B Rengarajan
Jr.Standing Counsel
Date of Hearing : 07.06.12
Date of Pronouncement : 07.06.12
ORDER
PER ABRAHAM P.GEORGE ACCOUNTANT MEMBER:
This is an appeal filed against penalty levied under Section 271FA of the Income Tax Act, 1961 (in short "the Act') by Director of Income-tax(CIB)(i/c),Chennai vide his order dated 23.09.2010.
2. Counsel for the assessee fairly admitted that Co-ordinate Bench of the Tribunal had taken a view that order 2 ITA. 1783/Mds/10 under Section 271FA is not appealable under Section 253 of the Act. We find that Section 253, which lists out the orders which are appealable before this Tribunal, does not have in it an order under Section 271 FA of the Act. Nevertheless we find that vide section 246A(1)(q) an order imposing penalty under Chapter XXI of the Act is appealable before Commissioner of Income Tax(Appeals), and Section 271FA of the Act falls within Chapter XXI of the Act. With this observation, we dismiss this appeal.
3. In the result, appeal of the assessee is dismissed.
Order pronounced in the open court after conclusion of hearing on Thursday, the 7th June, 2012.
Sd/- Sd/-
( V.DURGA RAO ) (ABRAHAM P.GEORGE)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Chennai,
Dated 7th June, 2012.
K S Sundaram
Copy to: Assessee/AO/CIT (A)/CIT/D.R./Guard file
3 ITA. 1783/Mds/10