[2025:RJ-JP:10150-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5403/2011 State Of Rajasthan Through Sub Registrar, Renwal, Distt. Jaipur, Rajasthan. ----Petitioner Versus The Deputy Commissioner Of Income Tax Cib, Room No. 344, Na, Central Building Statue Circle, Jaipur. ----Respondent For Petitioner(s) : Mr.Kartikeya Sharma for Mr.Sandeep Taneja, AAG For Respondent(s) : Mr.N.S.Bhati for Mr.Anuroop Singhi HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 06/03/2025 1. The limited issue in the present petition is with regard to maintainability of appeal before the Commissioner of Income Tax (Appeals) for short (‘CIT (A)’) against the penalty order passed under Section 271FA of the Income Tax Act, 1961 (for short ‘the Act’). The appeal filed by the petitioner was dismissed by the CIT(A) being not maintainable. 2. From plain reading of the language of Section 246A (1)(q), the penalty orders passed under Chapter XXI of the Act are appellable before the CIT(A). The penalty order under Section 271FA of the Act falls within Chapter 21. 3. This Court in SBCWP No.11458/2011 (Director of Income Tax (CIB) Vs. Ravi Vijay & Another) dated 09.07.2012 has taken the similar view. [2025:RJ-JP:10150-DB] (2 of 2) [CW-5403/2011] 4. The impugned order is set aside and the matter is remitted back to the CIT(A), Jaipur to decide the appeal in accordance with law. 5. The writ petition is allowed. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Monika/71