2020 (3) TMI 1407 - AT - Income Tax

Tribunal allows appeal after rectification of fee payment, grants order in favor of assessee.

M/s. Embassy Inn Pvt. Ltd. Versus Asst. Commissioner of Income Tax, Circle 2 (1) (2), Bangalore

The Tribunal recalled its order on the assessee's appeal due to rectification of short payment of appeal fees. The balance appeal fee was paid, and proof ... Rectification of defect on payment of appeal fees - AR submitted that the assessee appeal was dismissed as the defect of short payment of appeal fees was not rectified - As submitted assessee has paid the balance appeal fee of Rs.9, 500/- on 17.10.2018 and the proof was filed - HELD THAT:- On considering the information filed by the assessee, we found that the assessee has rectified the defect and complied the directions of the registry, further DR has also accepted these facts. Accordingly, we considering the proof of rectification of defect on payment of balance appeal fees, recall the tribunal order(assessee appeal) [2019 (7) TMI 1931 - ITAT BANGALORE] and direct the Registry to fix the case for hearing on 26.05.2020. Since the date of hearing was pronounced in the open court before both the parties, no notice is to be issued and the Misc. Petition filed by the assessee is allowed. Issues:Recall of Tribunal order due to short payment of appeal fees.Analysis:The judgment pertains to a Misc. Petition filed by the assessee for recalling the Tribunal order ITA No.2781/Bang/2018 dated 17.07.2019. The grounds for the Misc. Petition were based on rectifying the defect of short payment of appeal fees. The Authorized Representative highlighted that the balance appeal fee of Rs.9,500 was paid on 17.10.2018, and the proof of payment was submitted. After reviewing the information provided, it was acknowledged that the assessee had rectified the defect as directed by the registry. The Departmental Representative also confirmed these facts. Consequently, considering the proof of rectification and compliance with the registry's directions, the Tribunal recalled the order on the assessee's appeal and directed the Registry to schedule a hearing for 26.05.2020. Since the hearing date was announced in the open court in the presence of both parties, no separate notice was required, and the Misc. Petition filed by the assessee was allowed. As a result, the assessee's Miscellaneous Petition was granted, and the order was pronounced in the open court on 17.03.2020.