SANKETH KETHI REDDY,CHENNAI vs. ITO, CHENNAI

This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-4, Chennai dated 21.10.2016 in 13//CIT(A)-4 for the assessment year 2012-13 passed U/s.250(6) r.w.s.143(3) of the Act.

At the outset, on perusing the appeal, I find that the assessee had paid the appeal fees under the Minor head “Tax on Regular Assessment [400]” and not under the head “other”. It is therefore evident that the assessee had not paid the appeal fees as stipulated under the Act. Hence, the appeal is not maintainable. I therefore dismiss the appeal as not maintainable. However, the assessee is at liberty to comply with the payment of appeal fees and file a miscellaneous application before the Tribunal for reinstating the appeal.

In the result, the appeal of the assessee is dismissed in limine.