2011 (7) TMI 203

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....ko   1. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal.   2. This appeal is directed against the Appellate Commissioner s order dismissing the assessee s appeal (filed against an adverse order of the original authorit....

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..../- with interest thereon within the period prescribed by it. No such pre-deposit was made by the party. When the time given for pre-deposit ran out, the Commissioner (Appeals) dismissed the assessee s appeal on the ground of non-deposit without going into the merits of the case. The present appeal is directed against the Appellate Commissioner s order.   3. On examination of the records an....

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....e adjusted against any deficiency arising out of the payment made on the basis of audit report dated 8.6. 07 of auditors of the Accountant General. Learned counsel for the appellant has also submitted that the Chartered Accountant s certificate (page 59 of the appeal file) supports this claim of the appellant.   4. We find that, before the original authority, the assessee had not built up ....