TMI Blog1981 (9) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... certain facts, the CIT(A) concluded that the appeal is not admitted and the same is dismissed in limine. 3. After hearing the counsel of the as and after going through the impugned order of the CIT(A), it is seen that the CIT(A) noted that the assessee had not paid tax on the admitted income shown in the return. The provisions of s. 249(4) of the IT Act, require payment of tax on the returned income before an appeal is admitted by the CIT(A). It is appropriate to reproduce the provisions of s. 249(4) below: "249(4). No appeal under this Chapter shall be admitted unless at the time of filing of the appeal (a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or (b) where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the outset it may be mentioned that right of appeal of an assessee is a valuable right and its deprivation can not be lightly assumed. This is also the vie Wealth-tax of the Hon ble Delhi High Court in the case of M/s. Unique Motors and General Insurance Company AIR 1970 Del 90. From the order of the CIT(A), dt. 30th July, 1979, it is not clear whether the order was passed u/s 250, which is the section stated by the assessee at column 2 of the appeal memorandum. But from the sum and substance of his order it transpired that the order is purported to have been passed rejecting to admit the appeal of the assessee. The provision of s. 249 is that no appeal shall be admitted unless the assessee has paid the admitted tax at the time of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave taken only the relevant facts of the year in question necessary for the purpose. As stated earlier, apparently the appeal was admitted, but it has been disposed of on preliminary issue. But, it is not clear whether the payment of Rs. 25,000 was in respect of the assessment year under appeal. If that is the position in the case, the payment of Rs. 25,000 out of Rs. 30,014 appears to be a matter for consideration by the CIT(A). It is our considered opinion, at this stage, the we should sent back the matter to the CIT(A) for examining the various issues as discussed briefly above for fresh disposal and in accordance with law. The CIT(A) is also directed to pass speaking and separate orders in respect of both the assessment issues. Although ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
