https://www.taxtmi.com/caselaws?id=193393 The Appellate Tribunal ruled that the Revenue must pay institution fees for appeals filed under section 253(2A) to be considered valid. The Tribunal emphasized that the exemption from fee payment applies only to appeals under section 253(2) and not to appeals under section 253(2A). The Tribunal also clarified that the Appellate Tribunal cannot exercise discretion to accept a Memorandum of Appeal without the required fee payment. Consequently, the Revenue's appeals were dismissed for non-compliance with the statutory fee payment requirement. en-us Thu, 03 Dec 2015 00:00:00 +0530 Thu, 27 Jul 2017 09:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193393 The Appellate Tribunal ruled that the Revenue must pay institution fees for appeals filed under section 253(2A) to be considered valid. The Tribunal emphasized that the exemption from fee payment applies only to appeals under section 253(2) and not to appeals under section 253(2A). The Tribunal also clarified that the Appellate Tribunal cannot exercise discretion to accept a Memorandum of Appeal without the required fee payment. Consequently, the Revenue's appeals were dismissed for non-compliance with the statutory fee payment requirement. Case-Laws Income Tax Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193393