AJITH KUMAR PANDEY Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) THE writ petitioner preferred an appeal to the Income Tax Tribunal. This appeal was in respect of levy of penalty under Section 271 of the Income Tax Act, 1961. The appeal was presented with court fee of Rs. 500. The same was decided ex parte. The petitioner then approached the Tribunal for recalling of the ex parte order. The Tribunal was agreeable to recall the ex parte order and to decide the appeal of the writ petitioner on the merits, provided the writ petitioner was agreeable to furnish deficit court fee of Rs. 8,330. The petitioner contended before the Tribunal that in respect of the appeal preferred by the petitioner court fee of Rs. 500 only is payable and such court fee have been paid, the question of the petitioner paving anything more does not arise. The Tribunal felt that the contentions of the petitioner are not acceptable in view of the decision of the Special Bench of the Income Tax Appellate Tribunal, Koltaka, rendered in the case of Sri Bidyut Kumar Sett v. .

(2.) LIABILITY to pay court fee for preferring an appeal to the Appellate Tribunal has been imposed by Sub -section (6) of Section 253 of the Income Tax Act, 1961. The said sub -section is reproduced below:

(3.) WE , therefore, hold that the order passed by the Special Bench of Income Tax Appellate Tribunal, Kolkata, referred to above, is not convincing and, accordingly, the Tribunal erred in following the ratio contained therein. The order of the Tribunal is, accordingly, set aside and the matter is remitted back to the Tribunal with a direction upon it to consider the appeal of the petitioner on the merits proceeding on the basis that appropriate court fees have been paid therefor.