Sub Registrar, CHITTORGARH V. Director of Income Tax (CIB), JAIPUR

ITA 510/JODH/2010

• Counselvise Citation: 51023314 RSA 2010
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 11-10-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH: JODHPUR (BEFORE SHRI R.K.GUPTA AND SHRI N.L. KALRA) ITA NO.510/JODH/2010 ASSESSMENT YEAR : 2007-2008 SUB REGISTRAR, VS. THE DIRECTOR OF INCOME CHITTORGARH. TAX (CIB), JAIPUR (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT: SH. M.N. MOURYA DATE OF HEARING: 16.12.2011 DATE OF PRONOUNCEMENT:22.12.2011 ORDER PER SHRI N.L. KALRA, A.M. 1. THE ASSESSEE HAS FILED AN APPEAL AGAINST ORDER OF L D. DIT (CIB) DATED 10.8.2010 IN RESPECT OF PENALTY IMPOSED U/S 271 FA. 2. SECTION 253 PROVIDES THAT AN ASSESSEE AGGRIEVED AGAINST ANY ORDER MENTIONED IN SUBSECTION (A) TO (D) CAN FILE AN APPEAL BEFORE TRI BUNAL. APPEAL AGAINST ORDER U/S 271 FA IS NOT COVERED UNDER ANY SUBSECTION. HENCE APPEAL IS NOT M AINTAINABLE. SECTION 246(1) IN SUBSECTION (2) OF PROVIDES THAT APPEAL CAN BE FILED BEFORE LD. CIT (A) AGAINST AN ORDER IMPOSING A PENALTY UNDER CHAPTER (XXI) OF I.T. ACT. THE ASSESSEE MAY AVAIL T HE LEGAL REMEDY AVAILABLE TO HIM, IF HE THINKS IT PROPER. 3. THE APPEAL IS NOT MAINTAINABLE BEFORE US AND HEN CE THE SAME IS DISMISSED AS NOT MAINTAINABLE. IN THE RESULT THE APPEAL IS DISMISSED. THE ORDER IS PRONOUNCED ON 22.12.2011 SD/- SD/- (R.K.GUPTA) (N.L.KALRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22.12.2011 *S.KUMAR* COPY FORWARDED TO:- 1. THE SUB REGISTRAR, CHITTORGARH. 2. THE DIRECTOR OF INCOME TAX (CIB), JAIPUR. 3. THE CIT 4. THE CIT(A), 5. THE D/R, ITAT, JODHPUR 6. THE GUARD FILE IN ITA NO.510/JODH/2010 BY ORDER A.R., I.T.A.T., JODHPUR