TMI Blog2016 (12) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... him on merits. Needless to observe that the additional grounds urged before us are purely legal issues and therefore the CIT(A) would also take these grounds under consideration. Since the matter is set aside, it is not necessary for us to go into the merits of the issues urged before us either on merits. - ITA No. 1152/Hyd/2015 - - - Dated:- 21-12-2016 - SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER For The Assessee : Shri P. Murali Mohan Rao For The Revenue : Shri A. Sitarama Rao ORDER PER S. RIFAUR RAHMAN, A.M.: This appeal filed by the assessee is directed against the order of CIT(A)-12, Hyderabad, dated 31/03/2015 for AY 2009-10, wherein the assessee has raised the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sworn statement without having any documentary evidence. 9) The Ld. CIT(A)-I, Hyderabad ought to have adjudicated the appeal on merits appreciating that the appellant neither concealed any income nor furnished any inaccurate particulars of income for levy of penalty u/s. 271(1)(c). 10) The Appellant herein may add, alter, or modify or substitute any other points to the Grounds of appeal at any time before or at the time of hearing of the case. 2. The assessee filed the following additional grounds of appeal relying on the judgment of the Hon ble Supreme Court in the case of National Thermal Power Co. Ltd. Vs. CIT, [1998] 229 ITR 383 (SC). 11. We would like to submit that as per the ratio laid down by the Honourable Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Registry issued a defective memo on that ground that there is a short payment of institution fee in as much as ₹ 500/- only has been paid by the assessee on the ground that ld. CIT(A) has not considered the matter on merits, in which event, the matter falls within the exceptions provided u/s 253(6)(d) of the IT Act. This issue has been considered by the ITAT, Hyderabad Benches in a number of cases wherein it was held that in the event of dismissing the appeal at the admission stage, a further appeal can be filed before the Tribunal challenging the correctness of the dismissal u/s 249(4)(a) by paying an institution fees of ₹ 500/- only. In fact, the ld. Counsel for the assessee has placed before us a copy of the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale 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 Assessee either has paid the tax on the returned income or sought adjustment of the amount admittedly lying with the revenue towards the tax payable on the returned income, the Assessee cannot be denied a hearing. In the present case, the amount of ₹ 4,60,000/- belonging to the Assessee which was admittedly available with the appellant was far in excess of the amount of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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