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Mr. Ravella Ramakrishna Versus ACIT Central Circle-5 Hyderabad

Non payment of court fee - requirements of Section 249( 4)(a) - Held that:- We deem it fit and proper to remit the issue to the file of the Ld. CIT(A) with a direction to verify the facts mentioned by assessee herein and if it is found that the cash seized during the course of search and also recovered thereafter, is sufficient to meet the tax liability for the above three years, the Ld. CIT(A) shall entertain the appeals and the assessee shall file application for condonation of delay which sha .....

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rescribed under I.T. Rules and that the short payment is of ₹ 9500. 2.1. Ld. Counsel for the assessee submitted that the assessees appeals were dismissed by the Ld. CIT(A) in limini on the ground that assessee has not paid the admitted tax and since the appeal was dismissed in limini, the appeal fee payable by the assessee is only ₹ 500. In support of this contention, he has filed copy of the order of Coordinate Bench of this Tribunal in the case of Mr. A. Harinath Reddy vs. DCIT, CC .....

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d that the issue relating to short payment of Tribunal fee is covered in favour of the assessee with the decision of the Hon ble Karnataka High Court in the case of Rajkamal Polymers (P) Ltd V/s. CIT (2007)291 ITR 314(Kar.) and with the decision of the Hyderabad Bench of the Tribunal in the case of Dr.A.Naresh Babu V/s. ITO (2010) 124 ITD 28. On careful consideration of the rival submissions on this issue, we find that the issue of Tribunal fee payable in case where the CIT(A) dismissed the appe .....

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ing the appeal of the assessee in limine. We accordingly find no merit in the defect pointed out by the Registry, and therefore, proceed to dispose off this appeal on merits. 2.2. Respectfully following the same into consideration, we hold that the objection of the Registry is not maintainable. 2.3. Coming to the appeals filed by the assessee, Ld. Counsel for the assessee submitted that for the A.Y. 2007-08, assessee had returned a sum of ₹ 20,17,240 and the income assessed was also ₹ .....

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r the A.Ys. 2006-07, 2008-09 and 2009-10 are concerned, the Ld. Counsel for the assessee submitted that there was a search and seizure operation in the case of one Mr. M. Sambasiva Rao and others including the assessee herein on 16.07.2008 and certain incriminating material and cash were found and seized during the course of search. The assessments were completed under section 143(3) read with section 153A of the I.T. Act and unaccounted investments were brought to tax. Aggrieved by the same, as .....

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anama and the bank letters for recovery of income tax dues to demonstrate that the department has already seized and recovered a total sum of ₹ 21,93,700 whereas the total admitted tax including the interest for the above three years was ₹ 21,61,594. He has submitted that the A.O. may be directed to adjust the tax paid and seized and recovered from the assessee towards the net tax and the interest payable thereon and also direct the CIT(A) to adjudicate the appeals on merits. 5. Ld. .....

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been filed on the date admitted tax has been paid, the assessee should be directed to make necessary condonation petition and the Ld. CIT(A) should consider it on merits. 7. Having regard to the rival contentions and the material on record, we find that the Hon ble Delhi High Court in the case of CIT vs. Pramodkumar Dang ITA.No.62 of 2011 dated January, 2014 has considered similar issue and also the provisions of section 249(4)(a) of the I.T. Act and held at paras 20 to 22 as under : 20. The fac .....

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t that had been seized from the Assessee. No order in this regard was passed rejecting the said requ est of the Assessee. The Tribunal has even noticed that there was an attachment order vis-à-vis the bank accounts of the A ssessee and as such, the A ssessee had no cash available for payment of the tax as computed on the returned income. The Tribunal has held that the action of the Assessee of requesting for adjustment of the amount was bond fide. No reason or ground for not accepting the .....

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tax which is admittedly payable by the Assessee should be paid prior to the hearing of any appeal filed by the Assessee. The rationale seems very logical for the reason that no Assessee can be heard in an appeal where the tax which is admittedly payable by the Assessee is outstanding. It is to enforce payment of tax on admitted income . Where an Assessee files the return of income then at least the tax which is payable in terms of the return income should be paid by the Assessee. But where the A .....

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