2011 (9) TMI 1060

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....Respondent : Shri V. Srinivas ORDER PER AKBER BASHA, ACCOUNTANT MEMBER: This appeal preferred by the assessee is directed against the order passed by the learned CIT (A)-I, Hyderabad, dated 7.3.2011 and it pertains to the assessment year 2008-09. 2. Grounds raised by he assessee in this appeal are as under:- " 1. The order of the CIT (A) is erroneous both on facts and in law. ....

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.... may be urged at the time of hearing." 3. The learned counsel for the assessee submitted that the first appellate authority is not justified in dismissing the appeal in limine without considering the grounds raised by the assessee on merits and erred in holding that the word 'tax' mentioned in section 249(4) includes tax and interest. It is further submitted that the first appellate authority o....

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....ve seen that the assessee already paid tax before the date of filing of appeal and what was remaining was only interest and such interest was also paid on 30-4-2010. We find that the provisions of section 249(4) of the Act categorically stipulate payment of admitted tax on the returned income as a pre-requisite and mandatory condition for admission of an appeal. This pre-condition was made applica....