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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI
Before: SHRI SAKTIJIT DEY & DR. BRR KUMAR
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI
BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER
ITA Nos.1414/Del/2019 : Assessment Year: 2014-15 ITA Nos.1415/Del/2019 : Assessment Year: 2015-16 ITA Nos.1416/Del/2019 : Assessment Year: 2016-17
Vidya Global School, Vs. JCIT (Internatinal Taxation), C/o Vidya Bal Mandli, c/o Noida Pushkar Jain, Adv. 115-C, Jain Nagar, Meerut (UP)
PAN :AAATV3392C (Appellant) (Respondent)
Appellant by Shri V. Rajakumar, adv. Assessee by Shri Shankar Gupta, SR. DR
Date of hearing 04.07.2022 Date of pronouncement 14.07.2022
ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER:
Captioned appeals have been filed by the same assessee,
challenging the orders passed imposing penalty under Section
2 ITA No.1414-1416/Del./2019
271C(1)(a) of the Income-Tax Act, 1961 for the assessment years
2014-15 to 2016-17.
We have heard the parties and perused the material available on
record.
At the very outset, it is observed, present appeals have been filed
by the assessee against orders dated 07.01.2019 passed by the Joint
Commissioner of Income-Tax, International Taxation, Range-Noida,
imposing penalty under Section 271C(1)(a) of the Act for three
separate assessment years, as noted above. Thus, undisputedly,
assessee has directly come before Tribunal against the penalty orders
passed by the Joint CIT. The aforesaid factual position was not
disputed by learned counsel appearing for the assessee.
On a careful reading of Section 253 of the Act, we are convinced
that penalty order passed under Section 271C of the Act by the Joint
CIT is not an appealable order before the Tribunal. Whereas, section
246A(1)(n) provides a remedy by way of appeal before learned
Commissioner of Income-Tax(Appeals).
Thus, it is a fact on record that bypassing the first appellate
forum, the assessee has directly came in appeal before the Tribunal.
3 ITA No.1414-1416/Del./2019
Therefore, prima facie, the present appeals are not maintainable.
Accordingly, appeals are dismissed.
Having held so, we grant liberty to the assessee to file appeals
before the learned Commissioner (Appeals), if so advised. In case, the
assessee files the appeals before the first appellate authority, he may
do well to condone the delay in filing the appeals, considering the fact
that appeals were filed before a wrong forum. More so, when the
orders passed under Section 201(1)/201(IA), which led the imposition
of penalty under Section 271C of the Act, in the meanwhile, have
been quashed by the Tribunal.
In the result, all the appeals are dismissed.
Order pronounced in the open court on 14th July, 2022.
Sd/- Sd/- ( DR. BRR KUMAR ) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 14th July, 2022. Mohan Lal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
4 ITA No.1414-1416/Del./2019
Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 11.07.2022 2. Date on which the draft of order is placed before the 12.07.2022 Dictating Member: 3. Date on which the draft of order is placed before the other Member: 4. Date on which the approved draft of order comes to 14.07.2022 the Sr. PS/PS: 5. Date of which the fair order is placed before the 14.07.2022 Dictating Member for pronouncement: 6. Date on which the final order received after having 15 .07.2022 been singed/pronounced by the Members: 7. Date on which the final order is uploaded on the 15.07.2022 website of ITAT: 8. Date on which the file goes to the Bench Clerk 15.07.2022 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: