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2010 (10) TMI 752 - AT - Income TaxPayment of tax before filing of an appeal - The assessee has not paid the admitted tax liability of Rs. 6,99,760 on the income return by it at the time of filing the appeal before the CIT(A) - Since the admitted tax was not paid on or before filing the appeal i.e., 19-1-2010, the assessee’s appeal was not admitted by the CIT(A) and the same was dismissed - held that:- When there is an excess payment of tax by assessee and assessee is entitled for a refund and the balance is pending with the department to refund to the assessee and further there was attachment bank account of the assessee, to make further payment if required towards admitted tax liability, the right guaranteed to the assessee to prefer an appeal cannot be deprived by taking the view that the assessee failed to pay the tax due on income shown in the return of income filed by assessee on 19-2-2008. Under these circumstances, the CIT(A) required to consider the refund due to the assessee and amount attached by the department at Rs. 30,34,965 on 19-11-2009 and payment made by the assessee at Rs. 7.50 lakhs on 8-6-2010 to be adjusted towards admitted tax liability for the assessment year 2007-08. Being so, in all fairness, the assessee cannot be penalized by not admitting its appeal for adjudication by the CIT(A).
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