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आदेश आदेश / ORDER आदेश आदेश
PER D. KARUNAKARA RAO, AM :
This appeal is filed by the Assessee against the order of Director of Income Tax (Intelligence & Criminal Investigation), Pune, dated 17-02-2016 for the A.Y. 2014-15.
The merit related issue raised in the appeal relates to the levy of penalty order u/s.271FA of the Income Tax Act, 1961. The penalty is levied by the DIT (I&CI). This appeal is filed by the assessee directly before the Tribunal against the order passed by the DIT (I&CI), Pune.
At the outset, on the jurisdictional issue, Ld. Counsel for the assessee finally brought our attention to the facts and submitted that, on identical facts, the Tribunal did not admit the other case of appeal in the case of The Sub Registrar Haveli No.10, Pune Vs. DIT (I&CI), Pune in ITA
2 ITA No. 1052/PUN/2016 The Sub Registrar, Haveli No.4
No.969/PUN/2016 for the A.Y. 2015-16, decided on 24-04-2018. However, she also filed the copy of the judgment of Hon’ble Rajasthan High Court in the case of Sub-Registrar, Pali Vs. UOI reported in 258 CTR 446 (Rajasthan) and mentioned that the same relates to the merits of the penalty.
Ld. DR for the Revenue submitted that this appeal needs to be dismissed as not maintainable before the Tribunal as the assessee did not exhaust the remedy available with the First Appellate authority. However, Ld. DR relied on the said order of the Tribunal in the case of The Sub Registrar Haveli No.10, Pune Vs. DIT (I&CI), Pune (supra).
On hearing both the sides on this preliminary issue relating to jurisdiction, we find the same is now decided by virtue of decision of the Tribunal in the case of The Sub Registrar Haveli No.10, Pune Vs. DIT (I&CI), Pune (supra) decided on 24-04-2018. For the sake of completeness, we reproduce the finding given by the Tribunal here as under :
“2. The Director of Income Tax (Intelligence & Criminal Investigation) has levied penalty u/s.271FA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for non-furnishing of statement of financial transaction (AIR information) as envisaged u/s.285BA of the Act. The appellant has directly filed appeal before the Tribunal without exhausting the remedy of filing first appeal before appropriate authority as prescribed under the Act. Thus, the appeal is dismissed being non-maintainable before the Tribunal directly.”
Considering the same, we hold that the appeal filed by the assessee is not maintainable. Accordingly, the grounds of appeal raised by the assessee are dismissed as not maintainable.
In the result, the appeal of the assessee is dismissed.
Order pronounced on 17th day of August, 2018.
Sd/- Sd/- िवकास अव�थी /VIKAS AWASTHY) (डी डी डी. क�णाकरा राव डी (िवकास अव�थी िवकास अव�थी िवकास अव�थी क�णाकरा राव क�णाकरा राव/D. KARUNAKARA RAO) क�णाकरा राव �याियक �याियक सद�य सद�य/JUDICIAL MEMBER लेखा सद�य लेखा सद�य/ACCOUNTANT MEMBER �याियक �याियक सद�य सद�य लेखा सद�य लेखा सद�य
पुणे / Pune; �दनांक / Dated : 17th August, 2018. Satish
3 ITA No. 1052/PUN/2016 The Sub Registrar, Haveli No.4
आदेश क� �ितिलिप अ�ेिषत आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : आदेश क� �ितिलिप अ�ेिषत आदेश क� �ितिलिप अ�ेिषत अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “ए” ब�च, 3. पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. 4. आदेशानुसार / BY ORDER, // True Copy //
व�र� िनजी सिचव / Sr. Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.