Vidya Global School, Meerut V. JCIT(International Taxation), Noida

ITA 1416/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7487 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2016-2017
• Appeal Filed On: 19-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA Nos.1414/Del/2019 : Assessment Year: 2014-15 ITA Nos.1415/Del/2019 : Assessment Year: 2015-16 ITA Nos.1416/Del/2019 : Assessment Year: 2016-17 Vidya Global School, C/o Vidya Bal Mandli, c/o Pushkar Jain, Adv. 115-C, Jain Nagar, Meerut (UP) Vs. JCIT (Internatinal Taxation), Noida PAN :AAATV3392C (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeals have been filed by the same assessee, challenging the orders passed imposing penalty under Section Appellant by Shri V. Rajakumar, adv. Assessee by Shri Shankar Gupta, SR. DR Date of hearing 04.07.2022 Date of pronouncement 14.07.2022 2 ITA No.1414-1416/Del./2019 271C(1)(a) of the Income-Tax Act, 1961 for the assessment years 2014-15 to 2016-17. 2. We have heard the parties and perused the material available on record. 3. At the very outset, it is observed, present appeals have been filed by the assessee against orders dated 07.01.2019 passed by the Joint Commissioner of Income-Tax, International Taxation, Range-Noida, imposing penalty under Section 271C(1)(a) of the Act for three separate assessment years, as noted above. Thus, undisputedly, assessee has directly come before Tribunal against the penalty orders passed by the Joint CIT. The aforesaid factual position was not disputed by learned counsel appearing for the assessee. 4. On a careful reading of Section 253 of the Act, we are convinced that penalty order passed under Section 271C of the Act by the Joint CIT is not an appealable order before the Tribunal. Whereas, section 246A(1)(n) provides a remedy by way of appeal before learned Commissioner of Income-Tax(Appeals). 5. Thus, it is a fact on record that bypassing the first appellate forum, the assessee has directly came in appeal before the Tribunal. 3 ITA No.1414-1416/Del./2019 Therefore, prima facie, the present appeals are not maintainable. Accordingly, appeals are dismissed. 6. Having held so, we grant liberty to the assessee to file appeals before the learned Commissioner (Appeals), if so advised. In case, the assessee files the appeals before the first appellate authority, he may do well to condone the delay in filing the appeals, considering the fact that appeals were filed before a wrong forum. More so, when the orders passed under Section 201(1)/201(IA), which led the imposition of penalty under Section 271C of the Act, in the meanwhile, have been quashed by the Tribunal. 7. In the result, all the appeals are dismissed. Order pronounced in the open court on 14 th July, 2022. Sd/- Sd/- ( DR. BRR KUMAR ) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14 th July, 2022. Mohan Lal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 ITA No.1414-1416/Del./2019 Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 11.07.2022 2. Date on which the draft of order is placed before the Dictating Member: 12.07.2022 3. Date on which the draft of order is placed before the other Member: 4. Date on which the approved draft of order comes to the Sr. PS/PS: 14.07.2022 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 14.07.2022 6. Date on which the final order received after having been singed/pronounced by the Members: 15 .07.2022 7. Date on which the final order is uploaded on the website of ITAT: 15.07.2022 8. Date on which the file goes to the Bench Clerk 15.07.2022 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: