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TMI Blog2001 (12) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice of the DCIT (Erstwhile). Investigation, Circle-I, Indore, whereby he has been informed that only Rs. 22,63,600 have been paid before filing of the present appeal by the assessee out of Rs. 26,47,800 i.e. the tax payable as per the block return. This fact has not been denied by the learned authorised representative of the assessee. He, however, opposes the objection on the basis that section 249(4) of the Act cannot be read in isolation of Chapter XX-A and the present appeal has been filed under section 253(1) of the Act which falls under Chapter XX-B. Therefore, the provisions of section 249(4)(a) of the Act failing under Chapter XX-A of the Act are not applicable to the appeals filed before the Tribunal, submits the learned A.R. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon by them. The learned Senior D.R. has heavily relied upon the order of the Chennai Bench of the Tribunal in the case of V. Bhaskaran wherein the issue has been decided in favour of the revenue. The Chennai Bench of the Tribunal in this case has justified its conclusion mainly on the basis that the word "Chapter" in sub-section (4) of section 249 has been used deliberately and with some set purpose and intended by the Legislature, namely, to compel an assessee to pay the tax on the admitted return in order, to get the right or benefit of appeal exercisable before the appellate authorities, that being the true and real intention of the Legislature, there is no reason why the same cannot be made applicable to the appeals being filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by him; or (b) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him: Provided that, in case falling under clause (b) and on an application made by the appellant in this behalf, the Commissioner (Appeals) may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of that clause." Furthermore, the entire Chapter XX has been divided in six main headings like, A, B, C, D, E and F, wherein heading 'A' is worded as "Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals)" comprising of sections 246 to 251. Similarly, heading 'B' is worded as "Appeals to the Appellate Tribunal" comprisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings under Chapter XX especially 'A' and 'B' would have in his mind that generally second appeals are preferred before the Tribunal and whatever tax on the income returned by the assessee is there, must be paid at the stage of appeal before the first appellate authority i.e. Deputy Commissioner (Appeals) and Commissioner (Appeals) itself and perhaps it might have escaped from their consideration that there is some exception to this general provision that some types of appeals are filed by the assessee directly to the Tribunal as first appeal and on the other hand this possibility is also there that the Legislature do not intend to put such condition of paying the admitted tax in the return on the assessee before moving the Tribunal in appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nswer is in the affirmative, to give details of date of payment and the amount paid. Form No. 35 is the proforma for filing, appeal to the CIT(A) while Form No. 36 under rule 47(1) of the Income-tax Rules, 1962, is the form of appeal to the Appellate Tribunal. We, however find that in Form No. 36 there is no such column or in other words no such information regarding payment of tax due on the income returned has been sought for from the assessee as in Form No. 35 for filing appeal to the CIT(A). This also supports our conclusion on the issue. 6. We thus find no substance in the preliminary objection raised by the learned. Senior Departmental Representative and we decide the issue raised in the preliminary objection in negative i.e. against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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