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2023 (2) TMI 920 - ITAT ALLAHABADAppeals to the Appellate Tribunal - appeal fee - computation of total income assessed by the AO to which this appeal relates - DR has objected to the appeal fee of Rs. 500/- deposited by the assessee while filing this appeal, and it was submitted by ld. Sr. DR that the appeal fee as stipulated under Section 253(6)(c) amounting to Rs. 10,000/- is to be paid while filing this instant appeal with tribunal - HELD THAT:- As in the instant appeal filed by the assessee with tribunal, the appeal fee of Rs. 10,000/- shall be leviable u/s 253(6)(c) of the 1961 Act. We clarify that we have restricted our discussions and decision to the actual factual matrix of the case before us, and so far as other facts situations contended by the assessee, it is merely academic so far as this appeal is concerned and hence not adjudicated by us. Since now we have now held that an appeal fee of Rs. 10,000/- shall be payable by the assessee while filing this appeal with tribunal keeping in view provisions of Section 253(6)(c) of the 1961 Act , and the assessee has only deposited an appeal fee of Rs. 500/-, we direct assessee to deposit the differential appeal fee amount to Rs. 9,500/- on or before 6th March , 2023 with Government Treasury , and file the paid challan with Registry latest by 09th March, 2023, failing which appeal of the assessee shall stand dismissed .
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