, - IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , ( E - COURT), MUMBAI , BEFORE SHRI R.K.GUPTA , J M & SHRI RAJENDRA , A M ITA NO S . 136 / N AG / 20 1 2 ( ASSESSMENT YEAR : 200 8 - 09 ) MAVEEN INDUSTRIES LIMITED, UG - 7&8, JAGAT CHAMBERS, NEAR AMBEDKAR SQR. CENTRAL AVENUE, BAGADGANJ, NAGPUR - 440 008 VS. ACIT. C.C.1(1), NAGPUR - 440 001 . PAN/GIR NO. : A ADCM 1601 R ( APPELLANT ) .. ( RESPONDENT ) /ASSESSEE BY : MR. M.MANI /REVENUE BY : DR. M.BHUSARI DATE OF HEARING : 3 0 TH JAN ., 201 3 DATE OF PRONOUNCEMENT : 8 TH FEB. ,201 3 O R D E R P ER SHRI R.K.G UPTA, JM : TH IS APPEAL HA S BEEN PREFERRED BY THE ASSESSEE BEFORE THE ITAT NAGPUR BENCH, NAGPUR, AGAINST THE ORDER OF LEANED CIT - I , NAGPUR (MAHARASHTRA) RELATING TO THE ASSESSMENT YEAR 200 8 - 0 9 , WHICH HA S BEEN HEARD THROUGH E - COURT, MUMBAI . 2 . THE ASSESSEE IS OBJECTING THE REJECTION OF APPEAL OF THE ASSESSEE AT THE END OF THE LEARNED CIT(A) ON ACCOUNT OF NON - PAYMENT OF TAX LIABILITY BEFORE FILING THE RETURN. ITA NO . 136 /20 1 2 2 3 . AGAINST T HE ASSESSMENT, T HE ASSESSEE PREFERRED APPEAL BEFORE THE LEARNED CIT(A) . LEARNED CIT(A ) NOTED THAT THE ADMITTED TAX AS PER PROVISION OF SECTION 249( 4)(A ) OF THE ACT HAS NOT BEEN PAID , THEREFORE, THE APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE . ACCORDINGLY, T HE SAME WAS DISMISSED IN LIMINE . NOW, THE ASSESSEE IS IN APPEAL HERE BEFORE THE TRIBUNAL . 4 . LEARNED COUNSEL OF THE ASSESSEE STATED THAT THE ENTIRE TAX LIABILITY OF SELF ASSESSMENT HAS BEEN PAID ON 4 - 3 - 2010 AND THIS FACT WAS ALSO STATED BEFORE LEARNED CIT (A ). HOWEVER, HE HAS NOT ACCEPTED THIS CONTENTION OF THE ASSESSEE BECAUSE AT THE TIME OF FILING OF THE APPEAL, THE PAYMENT OF TAX COULD NOT BE MADE. IT WAS STATED THAT VARIOUS BENCHES OF THE MUMBAI TRIBUNAL HAVE HELD THAT IF ON A LATER STAGE THE TAX HAS BE EN PAID THEN THE DELAY IN PAYMENT OF TAX OF SELF ASSESSMENT SHOULD BE CONDONED AND APPEAL SHOULD BE ADMITTED FOR DECIDING THE SAME ON MERIT. ACCORDINGLY, IT WAS REQUESTED THAT MATTER SHOULD BE SENT BACK TO THE FILE OF THE CIT(A) TO DECIDE THE APPEAL ON MER IT. 5 . ON THE OTHER HAND, LEARNED DR PLACED RELIANCE ON THE ORDER OF LEARNED CIT(A) . 6 . AFTER CONSIDERING THE SUBMISSION AND PERUSING THE MATERIAL ON RECORD, WE ARE OF THE VIEW THAT THE APPEAL OF THE ITA NO . 136 /20 1 2 3 ASSESSEE IS LIABLE TO BE DECIDED ON MERIT AT THE END OF THE LEARNED CIT(A ) FOR THE REASON THAT THE ASSESSEE HAS PAID ENTIRE TAX LIABILITY FOR THE YEAR UNDER CONSIDERATION ON 4 - 3 - 2010. OF COURSE THIS AMOUNT WAS PAID AFTER FILING OF THE APPEAL BEFORE THE LEARNED CIT(A) , HOWEVER, VARIOUS BENCHES OF THE TRIBUNAL AT MUMBAI HAVE HELD THAT IF THE AMOUNT OF ADMITTED TAX HAS BEEN PAID LATER ON, THEN APPEAL OF THE ASSESSEE SHOULD BE DECIDED ON MERIT AFTER CONDONING THE DELAY IN MAKING THE PAYMENT OF ADMITTED TAX. SINCE IN THE PRESENT CASE, THE ENTIRE TAX HAS BEEN PAID EVEN BEFORE DECIDING THE APPEAL BY LEARNED CIT(A) , THEREFORE, WE ARE OF THE VIEW THAT THE APPEAL SHOULD HAVE BEEN DECIDED BY LEARNED CIT(A) ON MERIT. 7 . THE HON BLE SUPREME COURT IN THE CASE OF KATEJI BROTHERS, HAS HELD THAT WHERE SUBSTANTIAL JUSTICE IS PITTED AGAINST TECHNICALITIES, THEN SUBSTANTIAL JUSTICE SHOULD NOT BE IGNORED. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LEARNED CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR DECIDING THE SAME ON MERIT AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING H EARD TO THE ASSESSEE. 8 . IN THE RESULT , APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO . 136 /20 1 2 4 ORDER PRONOUNCED IN THE E - COURT ON THIS 8 TH DAY OF FEB , 201 3 . - 201 3 SD/ - SD/ - ( ) ( RAJENDRA ) ( ) ( R.K.GUPTA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 0 8 / 02 / 201 3 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) , MUMBAI / NAGPUR . 4. / CIT 5. / DR, ITAT, MUMBAI / NAGPUR . 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( ASSTT. REGISTRAR) / ITAT, MUMBAI