1991 (7) TMI 364

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.... 2.. The year of assessment is 1982-83. The order of assessment for the year was under challenge before the Appellate Assistant Commissioner; who, by order dated June 22, 1989, dismissed the appeal entering the finding that the appeal is not maintainable as the revision petitioner failed to produce proof of payment of admitted tax. The revision petitioner filed a second appeal against that orde....

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....he appeal also. It is this order of the Appellate Tribunal that is under challenge in this revision petition. 4.. The question arising for consideration is: Whether the Appellate Tribunal has the jurisdiction to entertain the appeal against the order passed by the Appellate Assistant Commissioner, whereby, the appeal, the assessee had filed against the assessment order without producing proof o....

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.... have become payable, as the case may be." The plain and unambiguous language employed in this proviso makes it very clear that unless the appeal is accompanied by satisfactory proof of the payment of tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, the appeal is not entertainable. 5.. It is one thing to say that an appe....

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....aside the order dismissing the appeal. Neither the 1125 Act, nor for that matter, the Act contains any provision under which the first appellate authority can restore the appeal on to file and entertain the same after setting aside the order dismissing the appeal. That order dismissing the appeal on the ground that it is not entertainable no doubt, is an appealable order within the meaning of sect....