TaxTMI 
TaxTMI 
2017 (2) TMI 859
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssed by the learned Income Tax Appellate Tribunal, Panaji Bench, Panaji (hereinafter referred to as 'the Tribunal', for short) on 24.03.2015, whereby in terms of Section 249(4)(a) of the Act, the learned Tribunal, relying upon the decision of the Division Bench of this Court in the case of Commissioner of Income Tax-III Vs. K. Satish Kumar Singh reported in (2012) 209 TAXMAN 502 Kar, held that in view of the admitted tax liability of the assessee having been paid by the assessee, although belatedly and not at the point of time of filing of the said appeal, the said appeal deserves to be decided on merits. 2. In the present case, the learned Commissioner of Income Tax (Appeals)-VI, Bengaluru ['hereinafter referred to as the 'CIT(A)', for ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sy. As per the Hon'ble High Court, after the dismissal of the appeal by the CIT(A) on account of a default under Section 249(4)(a) of the Act, if the assessee pays the admitted tax, the CIT(A) ought to recall the earlier order dismissing the appeal in-limine and to consider the appeal on merits. 10. Considering the judgment of the Hon'ble Karnataka High Court in the case of K. Satish Kumar Singh (supra), we deed it fit and proper to set-aside the impugned order of the CIT(A) with directions to consider the plea of the assessee of having paid the tax due on the returned income and upon his being satisfied that the requirement of Section 249(4)(a) of the Act has been complied with, he shall admit and dispose-off the appeal on merits.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r (Appeals) on or after the 1st day of October, 1998, irrespective of the date of initiation of the assessment proceedings relating thereto be accompanied by a fee of,- (i) where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one hundred thousand rupees or less, two hundred fifty rupees; (ii) (ii) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, five hundred rupees; (iii) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rup....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nless at the time of filing of the appeal,- (a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or (b) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him: Provided that, in a case falling under clause (b) and on an application made by the appellant in this behalf, the Commissioner (Appeals) may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of that clause." 7. The Division Bench of this Court in Commissioner of Income Tax-III Vs. K. Satish Kumar Singh (supra), after referring to the decision of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....statue. There cannot be any absolute right de hors the provisions of the statue. Therefore, in the instant case, the statue has conferred a right of appeal. It also in unequivocal terms expressly has stated that in cases where the assessee files a return and admits the liability to pay tax on the income returned, unless he pays the said admitted tax due on the income returned, he may not exercise the statutory right of appeal. As is clear from Clause (b) of Sub-section (4) of Section 249 of the Act in all cases falling under Sub-Section (4) of Section 249, no discretion is vested with the Appellate Authority. Therefore, in cases falling under clause (a) of Sub-Section (4) of Section 249 of the Act, if the said condition is not fulfilled by ....