TaxTMI 
TaxTMI 
2016 (2) TMI 740
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....sessees appeals were dismissed by the Ld. CIT(A) in limini on the ground that assessee has not paid the admitted tax and since the appeal was dismissed in limini, the appeal fee payable by the assessee is only Rs. 500. In support of this contention, he has filed copy of the order of Coordinate Bench of this Tribunal in the case of Mr. A. Harinath Reddy vs. DCIT, CC-6, Hyderabad in ITA.No.1079/Hyd/2010 dated 11.02.2011. The relevant paragraph of the Tribunal is reproduced hereunder for ready reference. "2. At the outset, we may note that the Registry has issued a defect memo to the assessee pointing out that the Tribunal fee of Rs. 10,000 ought to have been deposited by the assessee instead of Rs. 500 paid by it, and as such there was shor....
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.... for the A.Y. 2007-08, assessee had returned a sum of Rs. 20,17,240 and the income assessed was also Rs. 20,17,240 as is evident from the assessment order passed under section 143(3) read with section 153A of the I.T. Act. He has submitted that in view of the above, assessee had no grievance against the assessment order and the appeal filed by the assessee before the Ld. CIT(A) as well as before this Tribunal are infructuous. 3. Taking the above facts into consideration, the assessee's appeal for the A.Y. 2007-08 i.e., ITA.No.1167/Hyd/2014 is dismissed as infructuous. 4. As regards the appeals for the A.Ys. 2006-07, 2008-09 and 2009-10 are concerned, the Ld. Counsel for the assessee submitted that there was a search and seizure operation ....
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....of this Tribunal to which one of us is a signatory in the case of AKR Constructions Ltd., Hyderabad vs. DCIT, CC-1(1), Hyderabad in ITA.No.572/Hyd/2015 dated 30.07.2015 wherein assessee was directed to pay tax and furnish challans in support of the same and the assessee's appeal may be considered on merits and since the appeal will be deemed to have been filed on the date admitted tax has been paid, the assessee should be directed to make necessary condonation petition and the Ld. CIT(A) should consider it on merits. 7. Having regard to the rival contentions and the material on record, we find that the Hon'ble Delhi High Court in the case of CIT vs. Pramodkumar Dang ITA.No.62 of 2011 dated January, 2014 has considered similar issue and als....
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....d Section 249(4) appears to be that where an Assessee has filed a return of income, then the tax which is admittedly payable by the Assessee should be paid prior to the hearing of any appeal filed by the Assessee. The rationale seems very logical for the reason that no Assessee can be heard in an appeal where the tax which is admittedly payable by the Assessee is outstanding. It is to enforce payment of tax on admitted income . Where an Assessee files the return of income then at least the tax which is payable in terms of the return income should be paid by the Assessee. But where the Assessee either has paid the tax on the returned income or sought adjustment of the amount admittedly lying with the revenue towards the tax payable on the re....