2019 (9) TMI 1310

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....i Ganesh G. Ghale, Standing Counsel ORDER Shri A.K. Garodia, This M.P. is filed by the assessee seeking recall of ex-parte Tribunal order dated 18.01.2019. 2. It is stated by the assessee in the M.P. that the appeal was filed by the assessee before the Tribunal on 27.12.2018 and defect memo was issued by the Registry of the Tribunal on the date of the filing of the appeal and in the sa....

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....he bench pointed out that as per copy of challan available on record, amount of Rs. 10,000/- was paid under the head Tax on Regular Assessment. The bench observed that this payment cannot be considered as a payment for appeal fees. But in the interest of justice, it can be held that if the assessee agrees to make fresh payment of appeal fees on or before 15.09.2019, then this ex-parte Tribunal ord....

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....ecause the assessee has not rectified the defect as pointed out by the Registry regarding payment of appeal fees under wrong head, I feel it proper to direct the assessee to make payment of appeal fees afresh under proper head on or before 15.09.2019 and subject to this condition, I recall this ex-parte Tribunal order and fix the appeal for hearing on 14.10.2019. On the date of hearing, the assess....