MANAGEMENT SOCIETY FISHING HARBOUR PARADEEP,PARADEEP vs. ITO, PARADIP

ITA 344/CTK/2026Status: DisposedITAT Cuttack04 June 2026AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the defect in the appeal fee payment was not rectified by the assessee despite a notice. Consequently, the appeal was dismissed as infructuous.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2015-16. A defect notice was issued to the assessee regarding the incorrect payment of appeal fee for the assessment year.

What were the issues?

The primary issue was the failure of the assessee to rectify a defect in the appeal fee payment for the correct assessment year.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR

For Appellant: Shri Tejasman Dash, AR
For Respondent: Shri Vijaya Singh, ld Sr. DR
Hearing: 04/06/2026Pronounced: 04/06/2026

Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 21.12.2016 in Appeal No.NFAC/2014-15/10253075 for the assessment year 2015-16. 2. Shri Tejasman Dash, ld AR appeared for the assessee and Shri Vijhaya Singh, ld Sr. DR appeared for the revenue.

3.

We have heard the rival submissions. A perusal of appeal record shows that the appeal fee is paid for incorrect assessment year. Defect Notice was issued to the assessee to rectify the mistake, which was not cured till date. At this stage, when it was put to ld AR of the assessee as to why the rectification has not been done in regard to rectification of appeal fee for the impugned assessment year, ld AR could

The order continues below.

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