|CORAM:||A. K. Garodia (AM), Sunil Kumar Yadav (JM)|
|CATCH WORDS:||maintainability of appeal, penalty|
|COUNSEL:||J. J. Mehrotra|
|DATE:||January 16, 2015 (Date of pronouncement)|
|DATE:||January 19, 2015 (Date of publication)|
|FILE:||Click here to download the file in pdf format|
|S. 271FA: As DIT is of the same rank as the CIT(A), an appeal against the DIT's order can only be filed before the ITAT even though s. 253(1) does not refer to s. 271FA|
As the Director of Incometax who has passed an order under section 271FA of the Act is equal in rank with the Commissioner of Income-tax (Appeals), appeal against such an order can only be filed before the ITAT. Appellate jurisdiction always lies with the forum who is higher in rank than the forum whose order is under challenge; meaning thereby the appellate court or jurisdiction can examine the order of the inferior court and not of the court or authority who is equivalent in rank. Though there is no specific reference of the order passed under section 271FA of the Act by the Director of Income-tax in section 253(1) of the Act for the purpose of filing an appeal against the said order, but an analogy drawn from the reading of section 253(1) of the Act is that the order passed by the Commissioners of Income-tax or an Officer who is equal in rank can only be challenged before the Tribunal, which is higher in rank.