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2014 (1) TMI 102 - AT - Income TaxAppeal is provided before this Tribunal against the order levying penalty u/s 271FA - Penalty for failure to furnish annual information return (AIR) - Held that:- It is well settled principles of law that consent of a litigant party will not confer any jurisdiction on a judicial or quasi judicial authority unless and until it is otherwise conferred by the legislature - The consent/direction of the Director of Income-tax (Intelligence) will not confer any jurisdiction on the Tribunal unless it is provided for in the Income-tax Act by the Parliament - Unless and until an appeal is specifically provided in section 253 of the Act against the order levying penalty u/s 271FA, the present appeal is not maintainable before the Tribunal - The provisions of section 271FA was introduced in the statute by the Finance Act, 2004 with effect from 01-04-2005 the consequential amendment to section 253 was omitted to be carried out - The omission to include section 271FA in section 253 may be unintended - It is open to the department to bring to the notice of the concerned authority about the omission to provide appeal before the Tribunal for making consequential amendment to section 253 of the Act in case the department found that the omission is unintended - Decided against assessee.
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