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Facts
The assessee filed an appeal against an appellate order that arose from a rectification order under section 154. A proxy counsel submitted that the issue was covered by a previous tribunal order for a subsequent assessment year. However, the assessee failed to rectify defects related to the payment of tribunal fees despite reminders.
Held
The Tribunal noted that the assessee failed to rectify the defects regarding the payment of tribunal fees even after reminders. Therefore, the appeal was dismissed in limine.
Key Issues
Whether the appeal should be dismissed in limine due to the assessee's failure to rectify defects in fee payment despite reminders.
Sections Cited
154
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: DR. BRR Kumar & Shri T. R. Senthil Kumar
Arun Gopilal Samnani CPC, Bangalore 7 Bank of Baroda Present Jurisdiction: Society, Vs Income Tax Officer Nr. P.T. College, Paldi, Ward-5(3)(1), Ahmedabad-380007 Ahmedabad Gujarat PAN: AYWPS2887D (Appellant) (Respondent) Assessee Represented: Shri Rushin Patel, A.R. on behalf of Biren Shah, A.R. Revenue Represented: Shri Rohit Aasudani, Sr. D.R. Date of hearing : 12-11-2025 Date of pronouncement : 13 -11-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the appellate order dated 04.07.2025 passed by the Addl. Commissioner of Income Tax/JCIT (Appeals)-7, Mumbai arising out of the rectification order passed under section 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2021-22.
A.Y. 2021-22 Page No 2 Arun Go;ilal Samnani vs. ITO
At the outset, a Proxy Counsel submitted that the present issue is covered in favour of the assessee in assessee’s own case in vide order dated 29-04-2025 relating to the subsequent Asst. Year 2023-24 and produced copy of the Tribunal order.
However perusal of record clearly shows that the assessee has paid shortage of Tribunal Fees of Rs.8,712/-. When the Registry has sent reminders on 03-09-2025 and 18-09-2025, the assessee failed to rectify the defects. Therefore this appeal filed by the assessee is dismissed in limine.
In the result, the appeal filed by the Assessee is dismissed.
Order pronounced in the open court on 13 -11-2025