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Section 23 of the Wealth-tax Act, 1957 - Appellate Assistant Commissioner/Commissioner (Appeals) - Appealable orders - On assessee's application for waiver of penalty under section 18(1)(a), while penalty proceedings were pending, Commissioner fixed Rs. 5,000 as penalty - On receipt of Commissioner's order ITO levied a penalty of Rs. 5,000 - Whether WTO's order though labelled as order under section 18(1)(a) was an order to give effect to Commissioner's order under section 18(2B) which was not appealable and hence no appeal lay against WTO's order imposing penalty of Rs. 5,000 - Held, on facts, yes FACTS While penalty proceedings under section 18(1)(a) were pending, the assessee moved the Commissioner under section 18(2A) for waiver or reduction of penalty leviable in his case by the WTO under section 18(1)(a). The Commissioner, on this application, fixed Rs. 5,000 as the amount of penalty. This order became final under section 18(2B), as no appeal lay against the order passed by the Commissioner. On receipt of this order, the WTO in compliance with that order, passed the order imposing penalty under section 18(1)(a) of the same amount,i.e., Rs. 5,000. The assessee treating this order of the WTO to be an independent order, challenged it in an appeal before the AAC. The AAC concluded that the appeal had been filed, in fact, against the order passed by the Commissioner under section 18(2A), which was non-appealable. On further appeal, the Tribunal held that the order passed by the Commissioner and the order passed by the WTO were not to be executed on the assessee separately. It was, therefore, clear that the order of the WTO was not an independent order and it had simply been passed by him to give effect to the order passed by the Commissioner under section 18(2A). Therefore, the Tribunal upheld the AAC's order. On reference: HELD The Tribunal had taken the correct view. R.K. Aggarwal for the Applicant. Ashok Bhan and A.K. Mittal for the Respondent. JUDGMENT Tewatia, J.-The assessee, inter alia, was required under law to furnish his return of wealth on or before 29-2-1972. He failed to do so. That led to the issuance of a notice under section 18(1)(a) of the…

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