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Facts
The appellant filed an appeal against an order of the CIT(A)/NFAC, Delhi. The appellant deposited Rs. 500/- as tribunal fee instead of the required Rs. 10,000/- as per Section 253(6) of the Income Tax Act, 1961.
Held
The tribunal noted that the appellant failed to remove the deficiency in the tribunal fee despite a notice. The revenue's representative was present, but no one appeared for the appellant.
Key Issues
The primary issue was the non-compliance with the statutory requirement of depositing the correct tribunal fee for filing the appeal.
Sections Cited
253(6) of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH,
आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M.):
1. 1. This appeal has been preferred against the impugned order dated 18.10.2022 passed by the Ld. CIT(A)/NFAC, Delhi.
2. The case was called out. None responded for the appellant assessee. The Ld. DR is virtually connected for the revenue. Perusal of the records show that the appellant has deposited Rs. 500/- only as tribunal fee, whereas he was required to deposit Rs. 10,000/- as tribunal fee as provided u/s 253(6) of the Income Tax Act, 1961. The Notice to remove the defect of the deficiency of Rs.9,500/- in tribunal fee was issued to the Ashok Kumar assessee. The assessee, in response thereof, instead of removing the said defect, has merely forwarded submissions on merits of the case. 3. In view of aforesaid deficiency in tribunal fee and also keeping in view that the appeal is pending since the year 2022 and assessee has failed to remove the defect of deficiency of tribunal fee, the appeal stands dismissed as not maintainable. Order pronounced in open court on 25.03.2025.