TMI Blog2017 (2) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Tribunal deserves to be upheld. - I.T.A. No. 100138 OF 2015, I.T.A. Nos. 100110 OF 2015, 100136 OF 2015, 100137 OF 2015 AND 100140 OF 2015 - - - Dated:- 30-1-2017 - Vineet Kothari And Sreenivas Harish Kumar, JJ. For the Petitioner : Sri. Y. V. Raviraj, Adv For the Respondent : Sri. H. R. Kambiyavar S. Parthasarathi JUDGMENT 1. These appeals have been filed by the Revenue under Section 260A of the Income Tax Act, 1961 ( the Act , for short), aggrieved by the order passed by the learned Income Tax Appellate 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 Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax due on the income returned by him and therefore the CIT(A) ought to entertain and admit assessee s appeal for adjudication on merits. The revenue has opposed the said prayer on the ground that payment of admitted tax subsequent to the order of the CIT(A) dismissing the appeal, cannot be a ground for setting aside the order of the CIT(A). On this aspect, in our view, the judgment of the Hon ble Karnataka High Court in the case of K. Satish Kumar Singh (supra) clearly covers the controversy. As per the Hon ble High Court, after the dismissal 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-li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stifiably assailed. 4. The learned counsel for the assessee also supported the said impugned order of the learned Tribunal. 5. Heard the learned counsel on both sides. 6. The provision of Section 249 of the Act are quoted below for ready reference: 249. Form of appeal and limitation.- (1) Every appeal under this Chapter shall be in the prescribed form and shall be verified in the prescribed manner and shall, in case of an appeal made to the Commissioner (Appeals) on or after the 1st day of October, 1998, irrespective of the date of initiation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 2000 and the assessee in default has not presented any appeal within the time specified in that sub-section, he may present such appeal before the 1st day of July, 2000. (3) The Commissioner (Appeals)] may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. (4) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,- (a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or (b) where 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to act in terrorem to make the people comply with the provisions of law. Therefore, the object of stipulating conditions such as demand of admitted tax is a condition precedent for entertaining the appeals and admitting the appeals is to see that the appellant obeys the law, Though the right of appeal is conferred under a statute, the said right is subjected to the restrictions imposed under the very same statue. There cannot be any absolute right de hors the provisions of the statue. Therefore, in the instant case, the statue has conferred a right of appeal. It also in unequivocal terms expressly has stated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise his right of appeal by obeying the law, that is by depositing the admitted tax liability, the Appellate Authority should be liberal in entertaining these applications and hear the appeal on merits and pass appropriate orders, in accordance with law. In the light of what we have stated, the order passed by the Tribunal cannot be found fault with. Accordingly, the appeal is dismissed. 8. Since the learned Tribunal by the order impugned before this Court has followed the decision of the Division Bench of this Court and has held that in view of the admitted tax liability paid by the assessee later on, the dismissal of the appeal on the ground of non-payment of the admitted tax liability at the point of time of filing of the said appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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