“Section 253(6)(d)”

NIRMA CHEMICAL WORKS PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Ramit Kochar & Ms. Suchitra Kambleassessment Year : 2013-14 Nirma Chemical Works Pvt. The Dy. Commissioner Of Income- Ltd. V. Tax Nirma House Circle-3(1)(1) Ashram Road, Ahmedabad Near Income Tax Circle Gujarat Ahmedabad-380 009 Gujarat Pan: Aaacn 5353 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" य "" यथ" "" य "" य थ" थ"/ (Respondent) थ" Assessee By : Shri Hemanshu Shah, Ca Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 18/01/2024 & 23.01.2024 घोषणा क" तारीख /Date Of Pronouncement: 23/01/2024 आदेश/O R D E R आदेश आदेश आदेश Per Coram: This Appeal Filed By Assessee Is Directed Against The Appellate Order Dated 19/05/2022 Passed By Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [“Cit(A)” In Short] Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called “The Act”) For Assessment Year 2013-14 (Din & Order No.Itba/ Nfac/S/250/2022- 23/1043081956(1)), The Appellate Proceedings Have Arisen Before Ld.Cit(A) From Rectification Order Dated 16/02/2022 Passed By Ld. Assessing Officer(Hereinafter Called “The Ao”) U/S 154 Of The 1961 Act (Din & Order Nirma Chemical Works Pvt. Ltd. V. Dcit Ay 2013-14

rectification application u/s 154 to rectify rectification order u/s 154 , the appeal fee payable is covered by Section 253(6)(c) and not Section 253(6)(d). Thus, the appeal fee paid was deficient by Rs. 9500/- which the assesse is required to deposit, were the contention