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TMI Blog2017 (2) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, Panaji Bench, Panaji (hereinafter referred to as 'the Tribunal', for short) on 24.03.2015, whereby in terms of Section 249(4)(a) of the Act, the learned Tribunal, relying upon the decision of the Division Bench of this Court in the case of Commissioner of Income Tax-III Vs. K. Satish Kumar Singh reported in (2012) 209 TAXMAN 502 Kar, held that in view of the admitted tax liability of the assessee having been paid by the assessee, although belatedly and not at the point of time of filing of the said appeal, the said appeal deserves to be decided on merits. 2. In the present case, the learned Commissioner of Income Tax (Appeals)-VI, Bengaluru ['hereinafter referred to as the 'CIT(A)', for short] dismissed the appeal of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issal of the appeal by the CIT(A) on account of a default under Section 249(4)(a) of the Act, if the assessee pays the admitted tax, the CIT(A) ought to recall the earlier order dismissing the appeal in-limine and to consider the appeal on merits. 10. Considering the judgment of the Hon'ble Karnataka High Court in the case of K. Satish Kumar Singh (supra), we deed it fit and proper to set-aside the impugned order of the CIT(A) with directions to consider the plea of the assessee of having paid the tax due on the returned income and upon his being satisfied that the requirement of Section 249(4)(a) of the Act has been complied with, he shall admit and dispose-off the appeal on merits. Needless to say that the CIT(A) shall allow a reasonabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessment proceedings relating thereto be accompanied by a fee of,- (i) where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one hundred thousand rupees or less, two hundred fifty rupees; (ii) (ii) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, five hundred rupees; (iii) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one thousand rupees; (iv) where the subject matter of an appeal is not covered under clauses (i), (ii) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him: Provided that, in a case falling under clause (b) and on an application made by the appellant in this behalf, the Commissioner (Appeals) may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of that clause." 7. The Division Bench of this Court in Commissioner of Income Tax-III Vs. K. Satish Kumar Singh (supra), after referring to the decision of the Hon'ble Supreme Court in the case of Vijay Prakash D. Mehta and Another Vs. Collector of Customs (1989) 175 ITR 540 has held as under: "The Apex Court in the case of Vijay Prakash D. Mehta v. Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in cases where the assessee files a return and admits the liability to pay tax on the income returned, unless he pays the said admitted tax due on the income returned, he may not exercise the statutory right of appeal. As is clear from Clause (b) of Sub-section (4) of Section 249 of the Act in all cases falling under Sub-Section (4) of Section 249, no discretion is vested with the Appellate Authority. Therefore, in cases falling under clause (a) of Sub-Section (4) of Section 249 of the Act, if the said condition is not fulfilled by the assessee, the appeal shall not be admitted and the only order that can be passes is dismissal of the appeal in limine. Keeping in mind, the object with which these provisions are introduced, once the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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