9911796707
TMI Blog1991 (7) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Appellate Assistant Commissioner; who, by order dated June 22, 1989, dismissed the appeal entering the finding that the appeal is not maintainable as the revision petitioner failed to produce proof of payment of admitted tax. The revision petitioner filed a second appeal against that order before the Appellate Tribunal. As the appeal was filed out of time the petitioner had moved an appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. 4.. The question arising for consideration is: Whether the Appellate Tribunal has the jurisdiction to entertain the appeal against the order passed by the Appellate Assistant Commissioner, whereby, the appeal, the assessee had filed against the assessment order without producing proof of payment of admitted tax, stood dismissed. The answer depends upon the construction of the second provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very clear that unless the appeal is accompanied by satisfactory proof of the payment of tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, the appeal is not entertainable. 5.. It is one thing to say that an appeal is competent; but it is another thing to say that the appeal is entertainable. It is not as if that every appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der which the first appellate authority can restore the appeal on to file and entertain the same after setting aside the order dismissing the appeal. That order dismissing the appeal on the ground that it is not entertainable no doubt, is an appealable order within the meaning of section 15A of the 1125 Act corresponding to section 39 of the Act. The only question the Appellate Tribunal can consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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