Ajit Kumar Pallai, Bhadrak V. ITO, Bhadrak Ward, Bhadrak

ITA 102/CTK/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7611 (ITAT-CUTTACK)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 22-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARUN KUMAR MOHANTY

Judgement Text

1 ITA NO. 102/CTK/2016 ASSESSMENT YEAR : 2010 - 2011 IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK SMC BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO. 102/CTK/2016 ASSESSMENT YEAR : 2010 - 2011 AJIT KUMAR PALLAI.AT:PATHARADI, PO: CHARAMPA, DIST: BHADRAK VS. ITO, BHADRAK, WARD, BHADRAK PAN/GIR NO. ALIPP 7545 C (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY :NONE REVENUE BY: SHRI ARUN KUMAR MOHANTY, DR DATE OF HEARING : 07 /10/ 2016 DATE OF PRONOUNCEMENT : 07 /10/ 2016 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - BERHAMPUR, DATED 25.8.2014 FOR THE ASSESSMENT YEAR 2010 - 2011. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED ON FOR HEARING. 3. THIS APPEAL WAS FILED ON 22.3.2016. THE REGISTRY ISSUED DEFECT NOTICE TO THE ASSE SSEE ON 30.3.2016 PO INTING OUT THE FOLLOWING DEFECT : 1. LESS APPEAL FEE OF RS.9500/ - 4. REGARDING TRIBUNAL FEE SHORT PAID BY RS.9,500/ - , LD A.R. OF THE ASSESSEE HAS FILED AN EXPLANATION DATED 25.4.2016, WHICH READS AS UNDER: 2 ITA NO. 102/CTK/2016 ASSESSMENT YEAR : 2010 - 2011 THAT SO FAR AS THE LESS DEPO SIT OF RS.9500/ - TOWARDS APPEAL FEES IS CONCERNED, IT IS HUMBLY SUBMITTED THAT AS PER THE INCOME TAX RULES, IT HAS BEEN STATED THAT THE MEMORANDUM OF APPEAL BY AN ASSESSEE U/S/253(1) OF THE I.T.ACT MUST BE ACCOMPANIED BY A FEE WHICH IS MENTIONED HEREUNDER: WHERE THE TOTAL INCOME OF THE ASSESSEE AS COMPUTED BY THE AO, IN THE CASE TO WHICH APPEAL RELATES, IS ONE HUNDRED THOUSAND RUPEES OR LESS, FIVE HUNDRED RUPEES HENCE IN THIS CASE APPELLANTS APPEAL RELATES TO ONLY RS.53,590/ - FOR WHICH THE APPELLANT IS C OMING UNDER THE PRESCRIBED FEE OF RS.500/ - AND BY VIRTUE OF WHICH THE APPELLANT HAS RIGHTLY DEPOSITED RS.500/ - TOWARDS HIS APPEAL FEES. 5. I FIND THAT SECTION 253(6)(C) READS AS UNDER: 253(6) AN APPEAL TO THE APPELLATE TRIBUNAL SHALL BE IN THE PRESCRIBE D FORM AND SHALL BE VERIFIED IN THE PRESCRIBED MANNER AND SHALL, IN THE CASE OF AN APPEAL MADE, ON OR AFTER THE 1 ST DAY OF OCTOBER, 1998, IRRESPECTIVE OF THE DATE OF INITIATION OF THE ASSESSMENT PROCEEDINGS RELATING THERETO, BE ACCOMPANIED BY A FEE OF (A). (B). (C) WHERE THE TOTAL INCOME OF THE ASSESSEE COMPUTED AS AFORESAID, IN THE CASE TO WHICH THE APPEAL RELATES IS MORE THAN TWO HUNDRED THOUSAND RUPEES, ONE PER CENT OF THE ASSESSED INCOME, SUBJECT TO A MAXIMUM OF TEN THOUSAND RUPEES. 6. IN THE INS TANT CASE, AS SEEN FROM THE ASSESSMENT ORDER, THE ASSESSED INCOME OF THE ASSESSEE IS RS.11,26,120/ - . THEREFORE, THE ASSESSEE WAS REQUIRED TO DEPOSIT APPEAL FEE TO THE TRIBUNAL OF RS.10,000/ - . THE ASSESSEE HAS DEPOSITED ONLY RS.500/ - , HENCE, THE DEFECT ME MO WAS ISSUED TO THE ASSESSEE FOR SHORT PAYMENT OF APPEAL FEES OF RS.9500/ - . . SINCE, THE DEFECT HAS NOT BEEN REMOVED, I DISMISS THE APPEAL OF THE ASSESSEE AS UN - ADMITTED. 3 ITA NO. 102/CTK/2016 ASSESSMENT YEAR : 2010 - 2011 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 0 7 /10/2016 IN THE PRESENCE OF PARTIES. SD/ - ( N.S SAINI) A CCOUNTANT MEMBER CUTTACK; DATED 07 /10 /2016 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, ASST.REGISTRAR, ITAT, CUTTAC K 1. THE APPELLANT : AJIT KUMAR PALLAI.AT:PATHARADI, PO: CHARAMPA, DIST: BHADRAK 2. THE RESPONDENT. ITO, BHADRAK , THE CIT(A) - BERHAMPUR 4. CIT , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//