THE BHANDARA DIST. CENTRAL CO-OP BANK LIMITED ,BHANDARA vs. DIRECTOR OF INCOME TAX ( INTELLIGENCE AND CRIMINAL INVESTIGATION ) , NAGPUR
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Income Tax Appellate Tribunal, NAGPUR BENCH
Before: SHRI R.S.SYAL & SHRI S.S.VISWANETHRA RAVI
IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH (At e- Court, Pune) BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अऩीऱ सं. /ITA No.171 to 180/Nag/2018 ननधधारण वषा / Assessment Years : 2007-08 to 2016-17 The Bhandara Dist. Central Co-op. Bank Vs. Director of Limited Income Tax JM Patel College Road, Civil Lines, (Intelligence Bhandara, Maharashtra – 441904 & Crl. TAN : NGPTO1255C Investigation), Nagpur Appellant Respondent
Assessee by : Shri Sanket Bhattad Revenue by : Smt. Rashmi Mathur (Jt.CIT) सुनवधई की तधरीख / Date of Hearing : 27.07.2023 घोषणध की तधरीख / Date of Pronouncement : 27.07.2023 आदेश / ORDER PER BENCH:
This batch of ten appeals by the assessee assails the correctness of the penalty orders passed by the Assessing Officer (AO) u/s 271FA of the Income-tax Act, 1961 (hereinafter also called „the Act‟) in relation to the assessment years 2007-08 to 2016-17.
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There is a delay of 392 days in presenting the appeals before the Tribunal. The assessee has filed an affidavit in support of the delay. We are satisfied with the reasons for the delay. Condoning the same, we admit them for disposal on merits. 3. We have heard the rival contentions and perused the record. It is seen that the instant appeals have been preferred directly against the penalty orders u/s 271FA passed by the AO. Section 253 of the Act provides an exhaustive inventory of appeals that can be preferred before the Tribunal. Sub-section (1) sets out the orders passed under the relevant sections that an assessee can challenge before the Tribunal. Similarly, sub-section (2) provides a list of sections, the orders passed where under, can be challenged by the Revenue. There is no provision u/s 253(1) entitling an assessee to file a direct appeal to the Tribunal against the penalty order passed by the AO u/s 271FA. Hence, such orders having been appealed before the Tribunal without jurisdiction, cannot be lawfully prosecuted. It is observed that similar issue came up for consideration before the Pune Tribunal in several cases including Nanded District Central Co-op. Bank Ltd. vs. Director of Income Tax (Intelligence & Criminal Investigation) in ITA No.1617/Pune/2018. Vide order dated 13.01.2022, the Tribunal
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dismissed the appeal preferred by the assessee against penalty order passed by the AO u/s 271FA of the Act. Considering the judgment of the Hon‟ble Rajasthan High Court in Director of IT vs. Ravi Vijay & Anr. (2012) 252 CTR (Raj) 228, the Tribunal also gave liberty to the assessee for taking recourse to the alternative remedy as suggested in the judgment, if so desired. We also order accordingly. 4. In the result, all the appeals stand dismissed. Order pronounced in the Open Court on 27th July, 2023.
Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT ऩुणे / Pune; ददनधंक / Dated : 27th July, 2023 GCVSR आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अऩीऱधथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. ववभधगीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, “नधगऩुर” बेंच, 3. / DR, ITAT, “Nagpur” Bench गधर्ा फ़धइऱ / Guard File. 4. // True Copy // आदेशधनुसधर / BY ORDER, // True Copy // Senior Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune
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Date 1. Draft dictated on 27-07-2023 Sr.PS 2. Draft placed before author 27-07-2023 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *
