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
1st Floor, Wadaal Bldg.
PAN - AAFPP0632Q
Appellant by: None
Respondent by: Shri Vishwas Jadhav
Date of Hearing: 24.09.2015
Date of Pronouncement: 24.09.2015
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
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.
Mumbai, Dated: 24th September, 2015
1. The Appellant
2. The Respondent
3. The CIT(A) I, Thane
4. The CIT I, Thane
5. The DR, "SMC" Bench, ITAT, Mumbai
ITAT, Mumbai Benches, Mumbai