2011 (7) TMI 203

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..... rds and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal.   2. This appeal is directed against the Appellate Commissioner s order dismissing the assessee s appeal (filed against an adverse order of the original authority) on the sole ground of non-compliance wi .....

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..... prescribed by it. No such pre-deposit was made by the party. When the time given for pre-deposit ran out, the Commissioner (Appeals) dismissed the assessee s appeal on the ground of non-deposit without going into the merits of the case. The present appeal is directed against the Appellate Commissioner s order.   3. On examination of the records and hearing both sides, we note that the impug .....

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..... t of the payment made on the basis of audit report dated 8.6. 07 of auditors of the Accountant General. Learned counsel for the appellant has also submitted that the Chartered Accountant s certificate (page 59 of the appeal file) supports this claim of the appellant.   4. We find that, before the original authority, the assessee had not built up such a case, nor had they filed any reconcilia .....

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