Income Tax Appeal Dismissed due to 754-Day Delay & Uncured Incorrect Appeal Fee Payment

Dhanaram Chowdary Vs DCIT (ITAT Bangalore) The Income Tax Appellate Tribunal (ITAT), Bangalore, dismissed the assessee’s appeal as non-maintainable. The appeal was filed with a delay of 754 days and contained defects, including payment of the appeal fee under the wrong head and failure to pay it under the prescribed category for appeal fees. The Registry’s defects remained unrectified until the date of hearing. The assessee did not appear before the Tribunal, and no condonation petition explaining the delay was filed. Observing that the appeal fee had been remitted under the “...