DEPUTY COMMISSIONER Vs. ABDULSALAM N M

JUDGEMENT

(1.) THE Revenue is the petitioner herein. THE respondent is an assesses under the Agricultural Income-tax Act, 1950. We are concerned with the assessment year 1979-80. For non-payment of the admitted tax, by order dated November 6, 1984, the assessing authority imposed a penalty of Rs. 7,847 on the assessed under Section 17A(3) of the Agricultural Income-tax Act. In appeal, the Appellate Assistant Commissioner cancelled the penalty. In the second appeal by the Revenue, the Appellate Tribunal held that the Appellate Assistant Commissioner has no jurisdiction to entertain the appeal and the order assailed before the Tribunal is totally wanting in jurisdiction. Having held so, the Appellate Tribunal dismissed the appeal filed by the Revenue. THE Revenue has come up in revision.

(2.) WE heard counsel for the Revenue, Senior Government Pleader, Sri V. C. James, as also counsel for respondent/assessee, Mr. Jose Joseph. It is true that against an order levying penalty under Section 17A(3) of the Agricultural Income-tax Act, an appeal is not maintainable before the Appellate Assistant Commissioner under Section 31 of the Act. But, the Appellate Assistant Commissioner did entertain the appeal and cancelled the penalty. He passed an order in exercise of the powers vested in him as the Appellate Assistant Commissioner in an appeal preferred before him. In such a case, a second appeal is maintainable before the Appellate Tribunal.