BRIGHTCOM GROUP LIMITED (FORMERLY KNOWN AS LYCOS INTERNET LIMITED ),HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

It transpires at the outset with the able assistance of both the parties that the CIT(A) has declined the assessee’s appeal in limine for the reason that it had not paid self- assessment tax of Rs.4,36,52,738/- u/s.140A or advance tax u/s.208 & 219 of the Act; respectively.

Learned counsel’s only argument during the course of hearing is that the assessee has now paid the default amount of tax and therefore, it is very much entitled for admission of its lower appeal. We notice in this factual backdrop that tribunal’s co-ordinate bench decision in Shamraj Moorjani Vs. DCIT (2005) 93 TTJ (Hyd) 927 takes into consideration various case law i.e., i. CIT Vs. Filmistan Ltd., [42 ITR 163] (SC); ii. Anil Sanghi Vs. ACIT (2003) [85 ITD 73]; (ITAT, Delhi, Special Bench); iii. Mela Ram and Sons Vs. CIT [29 ITR 607] (SC); to hold that appeals filed before the CIT(A) should be deemed as properly filed on the date of payment of admitted tax on returned income, though the memo of appeal was presented within time and all that remains for consideration before the CIT(A) is whether the delay ought be condoned or not. We follow the very course of action herein as well and restore the assessee’s instant appeal back to the CIT(A) for his afresh appropriate adjudication in above terms. The assessee shall appear on or before 31-08-2021 with all the details of payments of tax due, at its own risk and responsibility.