PATESHWARI ELECTRICAL ASSOCIATED INDUSTRIES (P) LIMITED, LUCKNOW Vs. INCOME TAX APPELLATE TRIBUNAL, LUCKNOW

JUDGEMENT

(1.) This appeal under Sec. 260-A of the Income Tax Act, 1961 has been filed challenging the order passed by the Income Tax Appellate Tribunal dated 26.6.2001, by means of which, the Tribunal had directed the assessee appellant to deposit the required Tribunal's fee within a given time and thereafter to decide the application for condonation of delay in filing the appeal.

(2.) In short, the necessary facts which have given rise to the appeal are that the assessee's total income was computed at Rs. 6,72,430.00 in the original assessment vide order dated 27th March, 2000. The appeal against the aforesaid assessment order was filed before the Commissioner of Income Tax (Appeals) who in turn disagreeing with the assessment made on total income remanded the matter to the Assessing Officer vide his order dated 8th Dec., 2000. The Assessing Officer on remand reduced the liability of the tax by computing the total income at Rs. 4,76,314.00 as against the original computed income of Rs. 6,72,430.00. The assessee feeling aggrieved by the aforesaid computation of income and assessment tax preferred a second appeal before the Income Tax Appellate Tribunal, wherein he had paid the Tribunal's fee on the basis of the tax liability determined by the Assessing Officer after remand by the Commissioner of Income Tax (Appeals). An objection was raised by the Revenue that the appeal was not maintainable unless the assessee deposits the Tribunal's fee by calculating the same as per the original assessment order passed by the Assessing Officer before remand.

(3.) The assessee appellant's plea was that under the provisions of Sec. 253(6) of the Act, the assessee was not obliged to make the payment of fee on the basis of the original assessment order passed by the Assessing Officer as once that order has been modified and re-assessment having being made, the liability against which the Tribunal's fee had to be paid in the appeal, would be the amount of assessment so revised.