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2020 (8) TMI 765 - HC - Income TaxCorrected / revised computation of taxable total income filed before ITAT - pleading to admit the fresh claim and for restoring the first appeal for deciding the issues on merits? - appeal was not considered on merits and was dismissed by the CIT (A) by order dated 31.07.2017 on the ground that the assessee has not paid the self assessment tax which the assessee had admitted before the appellate authority - Whether CIT (A) ought to have granted time to the assessee to pay the self assessment tax? - HELD THAT:- When the appeal was heard, additional grounds were raised which we find to be entirely factual. On the first issue as to whether the CIT (A) ought to have granted time to the assessee to pay the self assessment tax, is concerned, if we look at Sub Section 4 of Section 249 of the Act, it is made clear that unless and until, the assessee has paid the income tax due on the income returned by him, no appeal under Chapter XX will be admitted. The Statute does not neither give any discretion to the appellate authority to entertain an appeal nor extend the time for paying the self assessment tax, except in respect of cases falling under Clause b of Section 249 (4) in terms of proviso under the said Section. Though such a ground raised in the appeal memorandum filed before the Tribunal, the assessee appears to have been more interested in canvassing the additional grounds with regard to offering a sum of ₹ 82.37 Crores relating to inbuilt revenue which according to the assessee was an inadvertent income. Tribunal has rightly held that there is no satisfactory evidence placed before it to substantiate the assessee's plea that they wrongly computed the admitted income. No Substantial Questions of Law
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