SH. ASHOK KUMAR S/O /SH KUNWAR PAL SARASWAAT,MATHURA V. ITO 1 (3)(1), MATHURA

MA 14/AGR/2025

AI Insights

The case revolves around a miscellaneous application filed by Ashok Kumar against the Income-tax Officer, Mathura, concerning a dispute over the payment of tribunal fees associated with an appeal for the assessment year 2010-11. The original appeal (ITA No. 195/Agr/2022) was dismissed by the Tribunal due to a deficiency in the payment of the required tribunal fee. The assessee contested this decision, arguing that the fee was paid in accordance with section 253(6)(d) of the Act and sought rectification of the Tribunal's order. The Tribunal, however, found no grounds to rectify the order as the assessee had not complied with the fee payment requirements as per the total income assessed by the Assessing Officer.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782828 (ITAT-AGRA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 14-07-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: REVENUE; ANIL KUMAR
• Assessee Lawyers: MANISH GOYAL
• Keywords: Rectification of order

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER MA No. 14/Agr/2025 (arising out of ITA No.195/Agr/2022 Assessment Years: 2010-11 Ashok Kumar S/o Sri Kunwar Pal Saraswat, 7C/B, Govind Nagar, Mathura-281003 (UP) Vs. Income-tax Officer, Ward 1(3)(1), Mathura. PAN : AFZPS9723C (Applicant) (Respondent) ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: Applicant assessee has moved this miscellaneous application u/s. 254(2) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for the rectification of order dated 25.03.2025, passed by this Tribunal in ITA No. 195/Agr/2022 for the assessment year 2010-11, wherein assessee’s appeal was dismissed as non-maintainable due to deficiency in payment of court/tribunal fee as provided u/s. 253(6) of the Act. 2. Perused the records. Heard ld. Representative for applicant assessee and ld. Sr. DR for revenue. Assessee by Sh. Manish Goyal, Advocate Department by Sh. Anil Kumar, Sr. DR Date of hearing 19.09.2025 Date of pronouncement 28.10.2025 Printed from counselvise.com MA No.14/Agr/2025 2 | P a g e 3. Learned representative for assessee has submitted that the assessee’s appeal ITA No. 195/Agr/2022 was dismissed for want of payment of deficit tribunal fee, further submitting that the assessee’s first appeal was disposed of with a direction to the Assessing Officer to examine assessee’s claim afresh. He has further stated that the appellant was liable to pay fee only in accordance with section 253(6)(d) of the Act and fee was rightly paid. Ld. AR argued that the assessee is not intending to pay the said court fee and the order be rectified accordingly. 4. Learned Sr. DR for revenue has submitted that the Tribunal has rightly passed the said order dated 25.03.2025, as the payment of fee has to be determined on the basis of total income of the assessee as computed by the Assessing Officer as provided u/s. 253(6) of the Act. Prayed to dismiss the miscellaneous application. 5. We notice that this tribunal passed order dated 25.03.2025 by dismissing assessee’s appeal for want of removing the defect of deficiency of Rs.9,500/- as tribunal fee. After receiving notices from the tribunal, assessee, instead of removing the said defect, had merely made submissions on the merit of the case. Even during the arguments on this application, learned AR has firmly informed the Bench that the assessee is not intending to pay any more court fee. In such fact situation, we do not Printed from counselvise.com MA No.14/Agr/2025 3 | P a g e find any mistake apparent on record. Hence, miscellaneous application is liable to be dismissed. 6. In the result, miscellaneous application is dismissed. Order pronounced in the open court on 28.10.2025 Sd/- Sd/- (M. BALAGANESH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28.10.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra Printed from counselvise.com "