9911796707
TMI Blog2012 (3) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Income-tax (Appeals) has dismissed the appeals of the assessee as non-maintainable for violation of provisions of section 249(4) of the Act. As per the Commissioner of Incometax (Appeals), on the date of filing of the appeals, taxes due on the returned income were not paid and, therefore, the appeals are non-maintainable in terms of section 249(4) of the Act. 3. Before us, the learned Counsel for the assessee has furnished a chart to point out that all the taxes due were actually paid by the assessee before the hearing of the appeals by the Commissioner of Income-tax (Appeals) and that, therefore, the same be considered as sufficient compliance with the provisions of section 249(4) of the Act. The learned Counsel point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Income- tax (Appeals) and, therefore, it constitutes a sufficient compliance with the provisions of section 249(4) of the Act . In this context, co-ordinate Bench of the Tribunal in the case of Bhumiraj Construct ions (supra) has observed that the objective behind sect ion 249(4) is to ensure payment of tax on income returned before the admission of an appeal. As per our co-ordinate Bench, if the appeal is filed without payment of tax on returned income, but subsequently the required amount of tax is paid, the appeal shall be admit ted on payment of tax and taken up for hearing by the Commissioner of Income-tax (Appeals). It has been observed that where the tax is paid after the filing of appeal but before it is taken up for dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x (Appeals) is set aside and the appeals of the assessee are allowed. 6. The learned Departmental representative had referred to the judgment of the Hon'ble Madras High Court in the case of S. Alagarswamy (supra) in support of the impugned order. No doubt, the payment of tax due on the income returned by the assessee before filing of an appeal against the assessment order, is a condition precedent and as per the Hon'ble High Court, such a non-compliance renders the appeal non-maintainable in terms of section 249(4A) of the Act. The said proposition is not in dispute, so, however, in the present case the case made out by the assessee is that the required taxes have been paid before hearing of the appeal by the Commissioner of Income-tax (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the appeal was non-maintainable in terms of section 249(4) of the Act. Accordingly, the order passed by the Commissioner of Income-tax (Appeals) originally on 12.3.2010 has been amended and the appeal treated as non-maintainable, vide the impugned order dated 30.6.2010. 9. On this aspect, following the parity of reasoning laid down in the case of Shri Milind Karmalkar Havel (supra), the order of the Commissioner of Income-tax (Appeals) dated 30.6.2010 is hereby set aside and consequently the order of the Commissioner of Income-tax (Appeals) dated 12.3.2010 for the captioned year is hereby restored. 10. In the result, the appeal of the assessee is allowed, as above. Decision pronounced in the open Court on 04th Day of January, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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