IN THE INCOME TAX APPELLATE TRIBUNAL
                    "SMC" Bench, Mumbai

            Before Shri D. Manmohan, Vice President

                       ITA No. 4182/Mum/2015
                       (Assessment Year: 2008-09)

         M/s. Rakesh Ashok Jain       Income Tax Officer
         C/o. N.A. Kulkarni           Ward 3 (3), Kalyan
                                  Vs.
         1st Floor, Wadaal Bldg.
         Dombivili East
                         PAN - AAFPP0632Q
                Appellant                Respondent

                  Appellant by:  None
                  Respondent by: Shri Vishwas Jadhav

                  Date of Hearing:       24.09.2015
                  Date of Pronouncement: 24.09.2015

                               ORDER

Per D. Manmohan, V.P.

     This appeal is filed by Shri Rakesh Ashok Jain whereas in Form
No. 36 it has been written as M/s. Rakesh Ashok Jain. Under section
253(6) of the Income Tax Act assessee has to pay institution fees in
order to file an appeal. Since it is statutory requirement, assessee
has to fulfil the condition in the statute whereas in the instant case
the assessee has not filed the challan in the name of Shri Rakesh
Ashok Jain with regard to institution fees. This defect was pointed out
to the assessee in the defect memo. The name of the tax payer, in
the computer generated receipt, was shown as Rakesh Ashok Kumar
Parmar whereas the name of the assessee herein is Rakesh Kumar
Jain. Assessee has not come forward to rectify the defect till date
though the case was adjourned from time to time.






2.    Under these circumstances I am of the view that the appeal
deserves to be dismissed for want of payment of institution fees and
ordered accordingly.
                                       2              ITA No. 4182/Mum/2015
                                                       M/s. Rakesh Ashok Jain

3.        In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 24th September, 2015.

                                                       Sd/-
                                                 (D. Manmohan)
                                                  Vice President

Mumbai, Dated: 24th September, 2015

Copy to:

     1.   The   Appellant
     2.   The   Respondent
     3.   The   CIT(A) ­ I, Thane
     4.   The   CIT­ I, Thane
     5.   The   DR, "SMC" Bench, ITAT, Mumbai

                                                          By Order

//True Copy//
                                                   Assistant Registrar
                                           ITAT, Mumbai Benches, Mumbai