Section 249(4) provides that no appeal shall be entertained under this chapter unless at the time of filing the appeal the assessee has paid the taxes due on the returned income or where no return is filed, an amount equal to the amount of advance tax which was payable by him. Filing of appeal before Tribunal also falls under this chapter, hence provisions of section 249(4) is applicable. The Chennai Bench of the Appellate Tribunal in the case of V. Bhaskaran vs. ACIT (1998) 62 TTJ 698 held that provisions of section 249(4) are mandatory in nature and do apply and operate for admission of appeals before Tribunal in accordance with section 253. However, the Indore Bench of the Appellate Tribunal has dissented from the above in the case of Pawan Kumar Ladha vs. ACIT (2003) 78 TTJ (Ind.) 983 and held that the condition of prepayment of tax does not apply to appeals filed before the Tribunal. Word ‘chapter’ in section 249 (4) (a) does not cover both chapters; viz., XXA and XXB.
Posted on: Fri, 08 Aug 2014 03:14:24 +0000
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