Tribunal appellate jurisdiction is confined to statutory grants; penalty appeals under section 271FA were held not maintainable.

An appeal against a penalty order under section 271FA was held to fall outside the Tribunal's appellate jurisdiction under section 253 because that provision does not expressly confer such a remedy. The Tribunal emphasised that its jurisdiction is statutory and cannot be expanded by implication, consent, or the existence of an alternative appellate route under section 246A(q). The appeal was therefore not maintainable before the Tribunal and was dismissed, leaving the assessee to pursue the remedy available before the appropriate forum.

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Issues: Whether an appeal against a penalty order under section 271FA of the Income-tax Act, 1961 lay to the Tribunal under section 253 of the Act.

Analysis: The appeal challenged a penalty levied under section 271FA. The Tribunal examined section 253 and noted that the provision does not expressly provide an appeal to the Tribunal against an order imposing penalty under section 271FA. It also noted that the Tribunal, being a creature of statute, cannot assume jurisdiction beyond the appellate rights specifically conferred by the Act. The existence of an alternative appellate route under section 246A(q) did not enlarge the Tribunal's jurisdiction under section 253.

Conclusion: The appeal was not maintainable before the Tribunal and was therefore dismissed.

Final Conclusion: A penalty order under section 271FA was held to be outside the Tribunal's appellate jurisdiction under section 253, leaving the assessee to pursue the remedy available in law before the appropriate forum.

Ratio Decidendi: An appellate tribunal can entertain only those appeals that are expressly conferred by statute, and jurisdiction cannot be created by implication, consent, or the mere existence of another remedy.

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