Date of payment of self-assessment tax cannot be treated as date of filing appeal

Valley Iron and Steel Co. Ltd. Vs ACIT (ITAT Delhi)

Conclusion: Since AO wrongly took the date of deposit of self-assessment tax as date of filing of appeal whereas date of self-assessment tax payment had to be treated as the date of removal of defect in the appeal as originally filed, thus, once defect of remittance of self-assessment tax stood removed, CIT(A) was required to adjudicate the appeal on merits as the same was filed within prescribed period of 30 days from the receipt of order of AO.

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