The Revenue invited the attention of the Income Tax Appellate Tribunal Appellate Tribunal, for short to letter dated 19th October, 2001, wherein it was stated that the assessee had paid a sum of Rs.22,63,600/ before filing of the appeal 2/ 2 out of Rs.26,47,800/ payable by the assessee in terms of his Block Returns.
Aggrieved by the decision of the Appellate Tribunal on the preliminary objection raised by the Department, the matter was carried in appeal under Section 260A of 1961 Act 3/ 3 by the Department to the High Court of Madhya Pradesh, Indore Bench, which has affirmed the view of the Appellate Tribunal.
Consequently, according to the Appellate Tribunal, there was numbermerit in the companytention of the Department that an assessee must pay the admitted tax due before or at the time of filing of the appeal before the Appellate Tribunal.
The assessee, as stated above, however, paid only Rs.22,63,600/ and number the full amount of Rs.26,47,800/ , hence, according to the Department, the appeal preferred by the assessee was number maintainable.
Hence, these civil appeals.
In this companynection, reliance was placed by the Department in support of its preliminary objection on Section 249 4 a of the Income Tax Act, 1961 1961 Act, for short.
H. KAPADIA,J. At the hearing of the appeal filed by the assessee before the Income Tax Appellate Tribunal against the order under Section 158BC of the Income Tax Act, 1961, the Revenue raised a preliminary objection as to the maintainability of the appeal on the ground that the assessee having number paid the admitted tax before filing the appeal, the appeal preferred by him should be dismissed as number maintainable.
