https://www.taxtmi.com/caselaws?id=117738 The Tribunal held that the requirement of paying admitted tax liability before filing an appeal under Section 249(4) of the Income-tax Act does not apply to appeals against penalties under Section 221 for being an assessee in default. The Tribunal emphasized the distinction between assessment proceedings and penalty proceedings, stating that the rationale behind paying admitted tax liability before appealing against an assessment order does not apply to penalty proceedings. Consequently, the Tribunal directed the Commissioner (Appeals) to admit the appeal against the penalty and provide a fair hearing to the assessee, allowing the appeal for statistical purposes. en-us Fri, 31 Dec 2004 00:00:00 +0530 Tue, 21 May 2019 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117738 The Tribunal held that the requirement of paying admitted tax liability before filing an appeal under Section 249(4) of the Income-tax Act does not apply to appeals against penalties under Section 221 for being an assessee in default. The Tribunal emphasized the distinction between assessment proceedings and penalty proceedings, stating that the rationale behind paying admitted tax liability before appealing against an assessment order does not apply to penalty proceedings. Consequently, the Tribunal directed the Commissioner (Appeals) to admit the appeal against the penalty and provide a fair hearing to the assessee, allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 31 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117738