BHURAMAL RAJMAL SURANA & SONS PVT. LTD.,DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS)-4, JAIPUR

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ITA 254/JPR/2023Status: DisposedITAT Jaipur17 July 2023AY 2017-18Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)13 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) lacked jurisdiction to pass a rectification order under Section 154 to initiate penalty proceedings under Section 270A when no proceedings were pending before them. Such an action was considered beyond the scope of rectification and an improper revision of the earlier appellate order.

What were the facts?

The assessee's appeal was against an order passed by the CIT(A) under Section 154 of the IT Act. The CIT(A) had initially allowed the assessee's appeal partly, but later directed the initiation of penalty proceedings under Section 270A of the IT Act via a rectification order, which the assessee contested.

What were the issues?

Whether the CIT(A) has the power to initiate penalty proceedings under Section 270A through a rectification order under Section 154 when no proceedings are pending before them. The jurisdiction of the CIT(A) in disposing of appeals and passing rectification orders.

Which sections of the Income-tax Act were involved?

Section 154,Section 270A,Section 271AAC,Section 115BBE,Section 68,Section 41(1),Section 251

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: HON’BLE SHRI SANDEEP GOSAIN, JM &

For Appellant: Shri S.R. Sharma, CA jktLo dh vksj ls@
Hearing: 07/06/2023

vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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