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Facts
The assessee filed two appeals for assessment years 2018-19 and 2019-20 against penalty orders under section 270A. The assessee's appeals before the CIT(A) were dismissed as not maintainable because the appeals were filed challenging show cause notices dated 01.12.2021 instead of the actual penalty orders dated 01.01.2022 and 04.01.2022.
Held
The CIT(A) rightly dismissed the appeals as not maintainable because the appeals were filed against the wrong orders. The Tribunal noted that the assessee's counsel made a mistake in not challenging the correct penalty orders.
Key Issues
Whether the appeals filed before the CIT(A) were maintainable when they challenged show cause notices instead of the actual penalty orders passed under section 270A.
Sections Cited
270A
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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR.
Before: Dr. M. L. MEENA & SHRI NARINDER KUMAR.
Result
In view of the above discussion, both these appeal are hereby dismissed.
Judicial Member having joined and presided over through virtual mode from Jaipur Benches, order needs pronouncement under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. Copy of the common order be placed in the connected appeal file. Files be consigned to the record room after the needful is done by the office.