Failure to Pay Court Fees despite ample opportunities: ITAT dismisses Appeal [Read Order]

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The Income Tax Appellate Tribunal (ITAT), New Delhi Bench dismissed appeal filed by the assessee as there was failure to pay Court Fees despite ample opportunities.

The Assessing Officer (AO) had received information regarding cash deposited by the assessee, Pankaj Sharma amounting to Rs.21,04,600/-. Therefore, the case of the assessee was re-opened u/s 147 of the Income Tax Act, 1961. A notice u/s 148 of the Act was issued to the assessee after obtaining the requisite approval from the Department. In response to the notice issued u/s 148 of the Act, no compliance was made on behalf of the assessee.

In the absence of any representation of behalf of the assessee, the AO proceeded to make addition of Rs.21,04,600/- on account of cash deposited in the bank account of the assessee and further addition of Rs.33,606/- was made in respect of the amount received which TDS was deducted and was not disclosed by the assessee.

Aggrieved against this, the assessee preferred appeal before the CIT(A), who after considering the submissions and evidences placed by him, partly allowed the appeal of the assessee. Thereby, CIT(A) confirmed the peak credit of Rs.8,86,000/- during the year under consideration. Aggrieved against the order of CIT(A), the assessee is in appeal before the Tribunal.

It is seen from the records that vide order sheet entry that the assessee was directed to remove the defect. It was noticed by the Tribunal that the Registry has recorded the defects regarding appeal fee being short by Rs.1140/- and appeal fee not filed in minor head of Rs.330/-. Hence, the present appeal is defective for want of payment of proper Court fee, the assessee has not removed the defect despite having been given the opportunity.

A Coram consisting of Kul Bharat, Judicial Member observed that “I find that the present appeal is defective for want of payment of proper Court fee and the assessee has not removed the defect despite having given ample opportunities. I therefore, dismiss the appeal in limine on account of appeal being defective.”

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