1981 (9) TMI 191

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....gainst the assessment of the assessee for the asst. yr.1976-77. After discussion of certain facts, the CIT(A) concluded that the appeal is not admitted and the same is dismissed in limine. 3. After hearing the counsel of the as and after going through the impugned order of the CIT(A), it is seen that the CIT(A) noted that the assessee had not paid tax on the admitted income shown in the return. The provisions of s. 249(4) of the IT Act, require payment of tax on the returned income before an appeal is admitted by the CIT(A). It is appropriate to reproduce the provisions of s. 249(4) below: "249(4). No appeal under this Chapter shall be admitted unless at the time of filing of the appeal- (a) where a return has been filed by the ass....

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....n of the provision to s. 249(4) as reproduced above. 5. We have heard both the sides. In the outset it may be mentioned that right of appeal of an assessee is a valuable right and its deprivation can not be lightly assumed. This is also the vie Wealth-tax of the Hon'ble Delhi High Court in the case of M/s. Unique Motors and General Insurance Company AIR 1970 Del 90. From the order of the CIT(A), dt. 30th July, 1979, it is not clear whether the order was passed u/s 250, which is the section stated by the assessee at column 2 of the appeal memorandum. But from the sum and substance of his order it transpired that the order is purported to have been passed rejecting to admit the appeal of the assessee. The provision of s. 249 is that no app....