Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE – VIRTUAL COURT
Before: SHRI S.S.VISWANETHRA RAVI & SHRI DR. DIPAK P. RIPOTE
PER DR. DIPAK P. RIPOTE, AM : This is an appeal filed by the assessee against the order u/s 271FA of the Income Tax Act, 1961 (‘the Act’) passed by the Director of Income Tax (Intelligence & Criminal Investigation), Pune on 14.03.2016 for Financial Year 2014-15. 2. The appellant was required to furnish AIR i.e. Annual Information Return for financial year 2014-15 by 31.08.2015. However, it was observed by the Department that the appellant had not filed the same. Therefore, the Department issued a notice u/s 285BA(5) of the Act dated 08.09.2015. Subsequently, a show-cause notice was issued u/s 271FA r.w.s. 274 of the Act dated 15.10.2015. Then one more notice was issued on 15.12.2015. However, the appellant failed to file any reply to the Department.
We heard both the sides and perused the relevant material. Section 253 of the Act contains list of the orders appealable before the Tribunal. Section 253(1) of the Act does not contain an order passed u/s 271FA of the Act. This fact was brought to the notice of the ld. AR and ld. AR was asked to explain this appeal shall not be dismissed, as not 2 Bhausaheb Birajdar Nagari Sahakari Bank Ltd. maintainable. The ld. AR after going through section 253(1) accepted that there is no mention of order passed u/s 271FA of the Act.
On the other hand, ld. DR relied on the order of this Tribunal in the case of Nanded District Central Co-op. Bank Ltd. vs. DIT (Intelligence and Criminal Investigation) in ITA No.1617/PUN/2018 for A.Y. 2017-18 order dated 13.01.2022 and in the case of Jt. Sub-