ITAT dismisses appeal filed for non-payment of appeal fee

Society for Welfare and Advancement of Rural Generation (SWARG) Vs DCIT (ITAT Allahabad) Assessee was required to pay the appeal fee of Rs. 10,000/- as per section 253(6)(c) of the Income Tax Act but despite repeated defect notices issued to the assessee as per the directions of this Bench, neither the assessee has made up the deficiency of appeal fee nor any reply is filed. Accordingly, we are of the opinion that the assessee is not willing to remove the defect regarding the deficient appeal fee and consequently the appeal of the assessee is treated as not a valid appeal and liable to be dism...