Tribunal held that payment of admitted tax as per return of income before filing of an appeal is directory , therefore, when defect in appeal, being non-payment of such tax, is removed, earlier defective appeal becomes valid. Accordingly the matter was remanded to CIT (A ). ( AY.2013-14)
Sushila Devi Malu (Smt.) v. ITO (2019) 174 ITD 627 (Bang) (Trib.)
S. 249 : Appeal – Commissioner (Appeals) – Admitted tax as per return of income -Requirement of paying admitted tax before filing appeal is directory -When defect is removed, earlier defective appeal becomes valid. Accordingly the matter was remanded to CIT(A). [S. 249(4)]