9911796707
TMI Blog2015 (7) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... DER PER B. RAMAKOTAIAH, A.M. This appeal filed by assessee is against the order of Commissioner of Income Tax (Appeals)-XI, Hyderabad dated 16-02-2015. The only issue in this appeal is with reference to dismissal of the appeal as not maintainable invoking the provisions of Section 249(4) of the Income Tax Act, [Act] as assessee had not paid the admitted taxes. 2. Briefly stated, assessee is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f-assessment tax on 11-04-2015 after the dismissal of appeal by the CIT(A). It was submitted that co-ordinate bench in the case of M/s. Kanchenjunga Greenlands Pvt. Ltd. and others Vs. Dy. CIT in ITA Nos. 238 to 241/Hyd/2014 dt. 29-10-2014 has considered similar issue and set aside the matter to the file of Ld. CIT(A) for fresh adjudication. In addition, Ld. Counsel also relied on the judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. DR however, submitted that CIT(A) was within her powers in dismissing the appeal as assessee has not paid the admitted tax and has remitted after the dismissal. 5. We have considered the rival contentions and perused the record. As far as the order of CIT(A) in invoking the provisions of Section 249(4)(a), the same cannot be faulted as assessee had not remitted the admitted tax. However, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee pays the admitted tax due on the income returned by him, no appeal shall be entertained and admitted. Therefore, if admitted tax is not paid which falls under clause (a) of sub-section (4) of section 249, the Commissioner (Appeals) is not vested with any power to waive payment of such admitted tax and entertain the appeal. The order of dismissing the appeal in such circumstances is auto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is purpose, we set aside the impugned order of the CIT(A) and restore the appeal memo for fresh consideration. Since the appeal will be deemed to have been filed on the date admitted tax has been paid, assessee is directed to make necessary condonation petition and CIT(A) should consider it on its merits. CIT(A) is also directed to examine the appeal on merits after granting the necessary condonat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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