TaxTMI 
TaxTMI 
2016 (6) TMI 1149
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.... ORDER These appeals, filed by the assessees herein, are directed against the orders passed by the CIT(A)-I, Hyderabad wherein the appeals were dismissed in limine on the limited ground that the admitted tax was not paid by the assessees. 2. According to the Ld. CIT(A), the provisions contained in Section 249(4)(a) of the I.T. Act are mandatory in nature and in the event of non-payment of tax ....
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....ribunal fees of Rs. 500 is payable. The Registry having raised an objection with regard to short-payment of admitted institution fees the appeals are listed before the Bench. Ld. Counsel appearing on behalf fo the assessee, filed copies of the following orders of the ITAT to submit that under identical circumstances, the ITAT Hyderabad Bench observed that institution fees of Rs. 500 is sufficient ....
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....x payable in which event the requirement of Section 249(a)(a) of the I.T. Act can be said to be duly complied with. Under those circumstances, the Bench directed the Ld. CIT(A) to verify the facts mentioned by the assessee and if it is found that the cash seized during the course of search/recovered thereafter is sufficient to meet the tax liability, the CIT(A) has to entertain the appeals and the....
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....tax payable but the Ld. CIT(A) overlooked the same. 5. I have considered the rival contentions and perused the record. Since identical issue was decided by the ITAT 'A' Bench, Hyderabad in the case of one of the members of the group i.e., Mr. Ravella Ramakrishna, consistent with the view taken therein, I set aside the orders passed by the CIT(A) and direct the CIT(A) to verify as to whether the c....