SH. ASHOK KUMAR S/O /SH KUNWAR PAL SARASWAAT ,MATHURA vs. ITO 1 (3)(1), MATHURA

ITA 195/AGR/2022Status: DisposedITAT Agra02 April 2025AY 2010-11Bench: SMT ANNAPURNA GUPTA (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

The primary issue was the non-compliance with the statutory requirement of depositing the correct tribunal fee for filing the appeal.

Which sections of the Income-tax Act were involved?

Section 253(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH,

For Respondent: Shri Shailendra Srivastava
Hearing: 25/03/2025Pronounced: 25/03/2025

PER SUNIL KUMAR SINGH (J.M.):

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 2 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

The order continues below.

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