Ajit Kumar Pallai v. ITO, Bhadrak, Ward, Bhadrak
[Citation -2016-LL-1007-130]

Citation 2016-LL-1007-130
Appellant Name Ajit Kumar Pallai
Respondent Name ITO, Bhadrak, Ward, Bhadrak
Court ITAT-Cuttak
Relevant Act Income-tax
Date of Order 07/10/2016
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags memorandum of appeal • short payment
Bot Summary: None appeared on behalf of the assessee when the matter was called on for hearing. The registry issued defect notice to the assessee on 30.3.2016 pointing out the following defect: 1. Where the total income of the assessee computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one per cent of the assessed income, subject to a maximum of ten thousand rupees. In the instant case, as seen from the assessment order, the assessed income of the assessee is Rs.11,26,120/-. The assessee has deposited only Rs.500/- the defect memo was issued to the assessee for short payment of appeal fees of Rs.9500/-. Since, the defect has not been removed, I dismiss the appeal of the assessee as un-admitted. In the result, appeal filed by the assessee is dismissed.


ITA No. 102/CTK/2016 Assessment Year: 2010-2011 IN INCOME TAX APPELLATE TRIBUNAL CUTTACK SMC BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER IT No. 102/CT K/2016 Assess ment Year : 2010-2011 Ajit Kumar Pallai.At:Patharadi, Vs. ITO, Bhadrak, Ward, Bhadrak PO: Charampa, Dist: Bhadrak PAN/GI R No. ALIPP 7545 C (Appellant) .. ( Respondent) Assessee by :None Revenue by: Shri Arun Kumar Mohanty, DR Date of Hearing : 07 /10/ 2016 Date of Pronouncement : 07 /10/ 2016 ORDER This is appeal filed by assessee against order of CIT(A)- Berhampur, dated 25.8.2014 for assessment year 2010-2011. 2. None appeared on behalf of assessee when matter was called on for hearing. 3. This appeal was filed on 22.3.2016. registry issued defect notice to assessee on 30.3.2016 pointing out following defect: 1. Less appeal fee of Rs.9500/- 4. Regarding Tribunal fee short paid by Rs.9,500/-, ld A.R. of assessee has filed explanation dated 25.4.2016, which reads as under: 2 I T No . 1 0 2 / C T K / 2 0 1 6 s s es s m e n t Y e r : 2 0 1 0 - 2 0 1 1 That so far as less deposit of Rs.9500/- towards appeal fees is concerned, it is humbly submitted that as per Income Tax Rules, it has been stated that Memorandum of appeal by assessee u/s/253(1) of I.T.Act must be accompanied by fee which is mentioned hereunder: Where total income of assessee as computed by AO, in case to which appeal relates, is one hundred thousand rupees or less, five hundred rupees Hence in this case appellant s appeal relates to only Rs.53,590/- for which appellant is coming under prescribed fee of Rs.500/- and by virtue of which appellant has rightly deposited Rs.500/- towards his appeal fees. 5. I find that Section 253(6)(c) reads as under: 253(6) appeal to Appellate Tribunal shall be in prescribed form and shall be verified in prescribed manner and shall, in case of appeal made, on or after 1st day of October, 1998, irrespective of date of initiation of assessment proceedings relating thereto, be accompanied by fee of (a) . (b) . (c) where total income of assessee computed as aforesaid, in case to which appeal relates is more than two hundred thousand rupees, one per cent of assessed income, subject to maximum of ten thousand rupees. 6. In instant case, as seen from assessment order, assessed income of assessee is Rs.11,26,120/-. Therefore, assessee was required to deposit appeal fee to Tribunal of Rs.10,000/-. assessee has deposited only Rs.500/-, hence, defect memo was issued to assessee for short payment of appeal fees of Rs.9500/-. . Since, defect has not been removed, I dismiss appeal of assessee as un-admitted. 3 I T No . 1 0 2 / C T K / 2 0 1 6 s s es s m e n t Y e r : 2 0 1 0 - 2 0 1 1 5. In result, appeal filed by assessee is dismissed. Order pronounced in open court on 07 /10/2016 in presence of parties. Sd/- (N.S Saini) ACCOUNTANT MEMBER Cuttack; Dated 07 /10 /2016 B.K.Parida, SPS Copy of Order forwarded to : 1. Appellant : Ajit Kumar Pallai.At:Patharadi, PO: Charampa, Dist: Bhadrak 2. Respondent. ITO, Bhadrak , CIT(A)-Berhampur 4. CIT , Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// BY ORDER, ASST.REGISTRAR, ITAT, Cuttack Ajit Kumar Pallai v. ITO, Bhadrak, Ward, Bhadrak
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