Tribunal appellate jurisdiction does not cover section 271FA penalty orders absent express statutory inclusion.

Appellate jurisdiction of the ITAT does not extend to a penalty order under section 271FA because section 253 lists only the orders expressly appealable to the Tribunal, and such an order is not included. The availability of an appeal to the Commissioner (Appeals) under section 246A(q) for penalties under Chapter XXI does not enlarge the Tribunal's statutory jurisdiction. The introduction of section 271FA without a corresponding amendment to section 253 could not create appellate power by implication, since Tribunal jurisdiction must arise from statute and not from consent or convenience. The appeal was therefore not maintainable before the Tribunal.

---

---

Issues: Whether an appeal lies to the Appellate Tribunal against a penalty order under section 271FA of the Income-tax Act, 1961.

Analysis: The appeal was examined in the light of section 253 of the Income-tax Act, 1961, which specifies the orders appealable to the Appellate Tribunal. A penalty order under section 271FA was not among the orders expressly made appealable under that provision. The fact that section 246A(q) provides an appeal to the Commissioner (Appeals) against penalties under Chapter XXI did not enlarge the Tribunal's jurisdiction. The absence of a consequential amendment to section 253 when section 271FA was introduced could not confer jurisdiction on the Tribunal, because appellate jurisdiction must flow from the statute and cannot arise from consent or convenience.

Conclusion: The appeal against the penalty order under section 271FA was held not maintainable before the Appellate Tribunal.

---