https://www.taxtmi.com/caselaws?id=242839 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. en-us Wed, 24 Jul 2013 00:00:00 +0530 Tue, 21 Jan 2014 14:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242839 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. Case-Laws Income Tax Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242839