2008 (5) TMI 262

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....UDGMENT 1. The writ petitioner preferred an appeal to the Income-tax Tribunal. This appeal was in respect of levy of penalty under section 271 of the Income-tax Act, 1961. The appeal was presented with court fee of Rs. 500. The same was decided ex parte. The petitioner then approached the Tribunal for recalling of the ex parte order. The Tribunal was agreeable to recall the ex parte order and t....

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....said sub-section is reproduced below: "253.(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 October, 1998, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of,- (a) where the total income of th....

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....payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4)." 3. A look at the sub-section would make it abundantly clear that in the case an appeal is filed on or after October 1, 1998, the appeal must be accompanied by a fee of what has been provided in clauses (a), (b), (c) and (d) of the said sub-section. Clauses (a), (b....

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....ould not be discernible what is the total income of the appellant and, accordingly, such an appeal will be covered by clause (d). Furthermore, the important words used in clauses (a), (b) and (c) of the sub-section are "total income of the assessee". Therefore, the appellant must be an assessee and the appeal must demonstrate what is his total income. In the case of imposition of penalty that may ....