https://www.taxtmi.com/caselaws?id=243081 The ITAT Cochin dismissed the appeals by the assessee against penalty orders under section 271FA of the Income Tax Act, stating they were not maintainable before the Tribunal. The Tribunal emphasized that appeals must be specifically provided for by the legislature and cannot be entertained based solely on the ineffectiveness of other remedies. It highlighted a potential legislative oversight in not including appeals against penalties u/s 271FA in section 253, suggesting the department could address this for future clarity. The assessee was granted liberty to challenge the orders before the appropriate forum following legal procedures. en-us Mon, 29 Jul 2013 00:00:00 +0530 Tue, 21 Jan 2014 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243081 The ITAT Cochin dismissed the appeals by the assessee against penalty orders under section 271FA of the Income Tax Act, stating they were not maintainable before the Tribunal. The Tribunal emphasized that appeals must be specifically provided for by the legislature and cannot be entertained based solely on the ineffectiveness of other remedies. It highlighted a potential legislative oversight in not including appeals against penalties u/s 271FA in section 253, suggesting the department could address this for future clarity. The assessee was granted liberty to challenge the orders before the appropriate forum following legal procedures. Case-Laws Income Tax Mon, 29 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243081