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TMI Blog2011 (9) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... DER PER AKBER BASHA, ACCOUNTANT MEMBER: This appeal preferred by the assessee is directed against the order passed by the learned CIT (A)-I, Hyderabad, dated 7.3.2011 and it pertains to the assessment year 2008-09. 2. Grounds raised by he assessee in this appeal are as under:- " 1. The order of the CIT (A) is erroneous both on facts and in law. 2. The ld. CIT (A) erred in dismissing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee submitted that the first appellate authority is not justified in dismissing the appeal in limine without considering the grounds raised by the assessee on merits and erred in holding that the word 'tax' mentioned in section 249(4) includes tax and interest. It is further submitted that the first appellate authority ought to have seen that the assessee already paid tax before the date of filin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d what was remaining was only interest and such interest was also paid on 30-4-2010. We find that the provisions of section 249(4) of the Act categorically stipulate payment of admitted tax on the returned income as a pre-requisite and mandatory condition for admission of an appeal. This pre-condition was made applicable to all the appellate authorities. The provisions of section 249(4) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record the evidences of TDS deposited by the assessee and then to decide the appeal before him in accordance with law on merits thereof, after allowing reasonable opportunity of hearing to both the parties. We direct accordingly.
6. In the result, appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the Court on 16 -9- 2011. X X X X Extracts X X X X X X X X Extracts X X X X
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