Case Law Details
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 dismissed in limine. We order accordingly.
4. In the interest of justice, the assessee is given opportunity to make up the deficient appeal fee and get this appeal revived by filing a misc. application, subject to limitation.
FULL TEXT OF THE ORDER OF ITAT ALLAHABAD
This appeal by the assessee is directed against the order dated 19th September, 2022 of CIT(A)(National Faceless Appeal Centre, Delhi) for the assessment year 2017-18.
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