Can an appeal be admitted without payment of a necessary fee in terms of provision of section 249(1)(a) of the IT Act?

Last updated: 05 August 2021
Quick Summary
This Income Tax Appellate Tribunal case concerns whether an appeal can be accepted if the necessary fee, as required by Section 249(1)(a) of the IT Act, has not been paid. The assessee's appeal was dismissed by the CIT(A) on these grounds. The assessee is now appealing this decision to the Tribunal, arguing that a reasonable opportunity to be heard was not provided and that the assessment was made ex-parte.

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee for the assessment year 2010-11 is directed against the order of Ld. CIT(A)-1, Noida dated 28.09.2018. The assessee has raised following grounds of appeal:-

Citation :
ITA No.1503/Del/2020

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