TMI Blog2015 (7) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 condonation. Assessee’s grounds are considered allowed accordingly. - ITA. No. 572/HYD/2015 - - - Dated:- 30-7-2015 - SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER For Appellant : Shri V. Raghavendra Rao, AR For Respondent : Smt. G. Aparna Rao, CIT-DR ORDER PER B. RAMAKOTAIAH, A.M. This appeal filed by assessee is against the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l also relied on the judgment of Hon ble Delhi High Court in the case of CIT Vs. Pramod Kumar Dang in ITA No. 62/2001 dt. January, 2014 for the proposition that if the funds are with department, assessee s request for adjustment of the amount was bonafide and assessee cannot be denied a hearing before the dismissal of the appeal. Ld. Counsel also relied on the decision of co-ordinate bench in the case of Sri T. Srisailam Yadav Vs. ITO in ITA Nos. 1694 to 1697/Hyd/2012 dt. 14-08-2013, wherein co-ordinate bench relying on the principles laid down by Hon ble Karnataka High Court in the case of CIT Vs. K. Satish Kumar Singh [19 Taxmann.com 154 (Kar)] has restored the appeal to the file of Ld. CIT(A) for fresh consideration. It was his submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 automatic. Therefore, the appeal dismissed under clause (a) of sub-section (4) of section 249 for non-payment of admitted tax due on the income returned by the assessee cannot be found fault with. However, if after such dismissal, if the assessee pays the admitted tax and requests the appellate authority to recall the order dismissing the appeal in limine and to consider the appeal on merits under the aforesaid provision or under any other provision of the Act, there is no prohibition or legal impediment for the appellate authority to recall its earlier ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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