TMI Blog2011 (2) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 2008-09 is directed against the order of the Commissioner of Income-tax(Appeals). 2. At the outset, we may note that the Registry has issued a defect memo to the assessee pointing out that the Tribunal fee of ₹ 10,000 ought to have been deposited by the assessee instead of ₹ 500 paid by it, and as such there was short-payment of appeal fee. We have heard both the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of the Hyderabad Bench of the Tribunal in the case of Dr. Naresh Babu (supra), wherein it was held that in terms of S.253(6)(d), the Tribunal fee of ₹ 500 only is payable by the assessee where the appeal is preferred against the order of the CIT(A) dismissing the appeal of the assessee in limine. We accordingly find no merit in the defect pointed out by the Registry, and therefore, procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I.T. Act. 5. The learned CIT(Appeals) ought to have provided an opportunity to make the payment of the balance and without providing such opportunity the learned CIT(A) is not justified in not admitting the appeal. 4. Learned counsel for the assessee submitted that TDS amount was not paid by the deductor, M/s. Demi Realtors in time and therefore, the CIT(A) dismissed the appeal of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. The deductor of TDS, M/s. Demi Realtors has deposited the amount of TDS to the credit of the Central Government on 10.8.2010 and certificate in Form 16A has been issued to the assessee. The assessee has produced before us a copy of the bank receipt dated 10.8.2010 and Form 16A issued by the deductor company. In these facts of the case, we are of the view that the issues before the CIT(A) s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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