assessees have filed appeals against the order of levying
penalty under section 271FA of the Income Tax Act passed by the Director of Income ... orders passed by the Director of
Income Tax, CIB, Chennai under section 271FA , whereas the section 253 does not
provide for appeal against the order
Director of Income Tax (I & CI), Chennai
passed under section 271FA of the Income Tax Act, 1961.
The appeal was listed for hearing ... 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
Director of Income-tax (CIB),
Chennai, dated 23.9.2010, passed u/s 271FA of the I.T.Act. 1961.
2. Briefly stated, the facts ... made from this
office. Consequently, the DIT(CIB) levied penalty u/s 271FA of the
Act. Since the assessee has not explained any reasonable cause
Chennai, both dated
23-9-2010 imposing penalties under section 271FA of the Income-tax
Act, 1961. The assessees are Sub-registrars in the service ... Appellate Tribunal in the matter of a penalty order passed under
section 271FA , by the Director of Income-tax(CIB). Therefore, these
appeals are liable
ACCOUNTANT MEMBER :
This is an appeal filed against penalty levied under Section 271FA
of the Income Tax Act, 1961 (in short ... that order under
2 I.T.A. No. 360/Mds/12
Section 271FA is not appealable under Section 253 of the Act. We find
that
ACCOUNTANT MEMBER:
This is an appeal filed against penalty levied under Section
271FA of the Income Tax Act, 1961 (in short ... 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
financial year2009-10 within
the due date, initiated penalty proceedings u/s. 271FA and levied penalty of
Rs. 46,400/- for the period of 01st ... reason that an appeal against
the order passed u/s. 271FA is not provided under 246 A of the Act .
3. Aggrieved, the assessee filed
this appeal, grievance of the assessee is that penalty under
Section 271FA of Income-tax Act, 1961 (in short "the Act") was levied ... Director of Income
Tax (CIB), Chennai, levying penalty under Section 271FA of the Act,
submitted that there was no provision under the Income
2083/M/16
271CA, section 271D , section 271E , section 271F , section 271FA ,
section 271FB , section 271G , section 271H , clause (c) or clause
271BB ,
section 271C , section 271CA , section 271D , section 271E ,
section 271F , section 271FA , section 271FB , section 271G ,
section 271H , section 271-I , clause
