Penalty under section 270A must go first to the Commissioner (Appeals), not directly to the Tribunal.

A penalty order under section 270A of the Income-tax Act, 1961 is appealable first to the Commissioner (Appeals) under section 246A(1)(q), because it is an order imposing penalty under Chapter XXI. Section 253(1)(a) does not authorise a direct appeal to the Tribunal against a penalty order passed by the Assessing Officer; that provision operates in the context of orders of the Commissioner (Appeals) and does not override the statutory appeal route. The direct appeal to the Tribunal was therefore contrary to the scheme of the Act and not maintainable.

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Issues: Whether an appeal against a penalty order passed by the Assessing Officer under section 270A of the Income-tax Act, 1961 lay directly to the Tribunal or first to the Commissioner (Appeals).

Analysis: Section 246A(1)(q) specifically makes an order imposing a penalty under Chapter XXI appealable before the Commissioner (Appeals), and penalty under section 270A falls within that chapter. Section 253(1)(a), which refers to orders under section 270A, applies in the context of orders passed by the Commissioner (Appeals) and does not extend to a penalty order passed directly by the Assessing Officer. The direct appeal before the Tribunal was therefore contrary to the statutory scheme.

Conclusion: The appeal was not maintainable before the Tribunal and had to be filed first before the Commissioner (Appeals).

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