https://www.taxtmi.com/article/detailed?id=5418 The Tribunal found that appeals to the Appellate Tribunal are not maintainable against penalty orders under section 271FA because section 253's enumerated appealable orders does not include penalties levied under section 271FA; statutory conferment of jurisdiction is required and departmental consent cannot create it. The Tribunal treated sections prescribing penalties as independent provisions and dismissed the appeal, noting the alternative remedy under the Chapter XXI appeal route to the Commissioner (Appeals) and recording the later amendment increasing the penal rate for post notice defaults. en-us Sat, 04 Jan 2014 06:53:11 +0530 Sat, 04 Jan 2014 06:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5418 The Tribunal found that appeals to the Appellate Tribunal are not maintainable against penalty orders under section 271FA because section 253's enumerated appealable orders does not include penalties levied under section 271FA; statutory conferment of jurisdiction is required and departmental consent cannot create it. The Tribunal treated sections prescribing penalties as independent provisions and dismissed the appeal, noting the alternative remedy under the Chapter XXI appeal route to the Commissioner (Appeals) and recording the later amendment increasing the penal rate for post notice defaults. Articles Income Tax Sat, 04 Jan 2014 06:53:11 +0530 https://www.taxtmi.com/article/detailed?id=5418