TMI Blog2015 (12) TMI 1692X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion that there is no discretion to the ITAT to accept Memorandum of Appeal filed, in violation of the statutory provisions. ITAT being a quasi-judicial body under the I.T. Act, it has to follow the statutory provisions as prescribed. Under analogous circumstances, while dealing with an appeal filed by an assessee against the order passed under section 271FA, the ITAT, Cochin Bench in the case of Sub-Registrar Office, Meppayur vs. DIT (Intelligence) (2014 (1) TMI 102 - ITAT COCHIN) observed that the Tribunal cannot travel beyond the provisions of the Act and cannot admit an appeal even if the opponent party gives consent permitting the appellant to file an appeal. In otherwords, the consent of a litigant party would not confer juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as defective and should be adjourned till proper directions are received. 3. On the other hand Ld. Counsel, appearing on behalf of the assessee, submitted that the Tribunal being a creature of statute, has no discretion to admit any appeal, unless statutory conditions prescribed therein are fulfilled. In otherwords, wherever the legislature intended to exempt the Revenue from payment of institution fees, it was specified in express words, but with regard to the appeals filed against the orders passed pursuant to the directions issued by DRP, though 253(6) provides for payment of institution fee, in the proviso appended to sub-clause (6), the legislature has limited the exemption from payment of fees only with regard to the appeals pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, one thousand five hundred rupees. (c) 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 per cent of the assessed income, subject to a maximum of ten thousand rupees. (d) Where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c), five hundred rupees; Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (6). Therefore, the contention of the Ld. CIT/DR that it could be an omission or mistake in not amending the sub-section (6) for the appeals preferred to in sub-section (2A) cannot be accepted. Since the legislature intentionally has not exempted appeals in sub-section (2A), it can be concluded that the Assessing Officer s appeal to the Appellate Tribunal shall be accompanied by a fee as prescribed under clause (a) to (d) of the provisions. As A.O. has not taken any steps to pay the fees, in spite of being intimated to him in the acknowledgment itself, we have no option than to reject the memorandum of appeals preferred, as not maintainable. 4.3. Ld. D.R. also pointed out that ITAT can accept a Memorandum of Appeal by using its di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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