Maintainability of first appeal before the tribunal or CIT(A) -...

Maintainability of first appeal before the tribunal or CIT(A) - Penalty u/s 271FA read with Section 274 - we are inclined to dismiss this appeal filed by the appellant before the tribunal as a non-est appeal being not maintainable , with a further direction that appellant, if so advised, may file first appeal before the Learned CIT(A) against the penalty order passed by A.O. under section 271FA of the I.T. Act, 1961 immediately on receipt/service of this appellate order, and if that be so, we direct Learned CIT(A) to condone the delay in filing appeal by the appellant. - AT