2015 (12) TMI 1692

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....anel under sub-section (5) of section 144C. The A.O./appellant herein preferred these appeals without paying any fee, as provided under section 253(6) of the I.T. Act, 1961. When this was pointed out at the time of filing the appeals itself, in the acknowledgment letter, Revenue has not taken any steps to pay the fees as required under the statute. Therefore, the cases were posted for dismissal i.e., for want of rectification of defects. 2. The Ld. CIT(DR) informed that the matter was taken-up with the Principal Chief Commissioner and placed on record his letter dated 30th November, 2015 requesting for directions on the matter. He also submitted that there could be a mistake in not exempting the appeals under section 253(2A) and hence depa....

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.... 253(6) and the proviso thereto which clearly highlights that the legislature intended to exempt the Revenue from payment of institution fees only with regard to the appeals referred to in sub-section (2). For both the parties in respect of memorandum of cross-objections, no appeal fees is payable. "Section 253(6) : "(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, in the case of an appeal made on or after the 1st day of June, 1992 , irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of,- (a) Where the total income of the assessee as computed by the Assessing Officer in the case to which the appe....

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....on 144C in pursuance of which the Assessing Officer has passed an order completing the assessment or reassessment, direct the Assessing Officer to appeal to the Appellate Tribunal against the order.]" 4.2. This sub-section (2A) was introduced by the Finance Act, 2012 w.e.f. 01.07.2012. While inserting sub- section (2A) in Section 253, the legislature has taken care to insert sub-section (3A) also, which specifies that the appeal shall be filed within 60 days of the date on which the order sought to be appealed against is passed by the A.O. pursuant to the directions to the DRP under sub- section (5) of section 144C. Not only that, sub-section (4) also was amended by inserting sub-section (2A) in sub- section (4) for filing of cross-objecti....