Appeal -
Appellate
Tribunal -
Penalty – Fees –
S. 253(6),
271(1)(c)
253(6),
271(1)(c)
Imposition of penalty having no nexus with total income of
assessee. Fee payable would be only Rs. 500/- and not on
assessed income. Hon'ble High Court considered the special
bench judgment in Bidyut Kumar Sett vs. ITO (2005) 272 ITR
(AT) 75 (Kol.)
Dr. Ajith Kumar Pandey vs. ITAT (2009) 310 ITR 195 (Patna)
Editorial Note:- All pending appeals before the Tribunal in
respect of penalty if the assessee has paid the fees on assessed
income can make the claim for refund at the time of hearing of
appeal.
The matter should be taken up with the President of the ITAT for suitable instruction in this regards.Every one will benfit from from it.