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Judgment
G.S. Pannu, VP
In this case, the stay application came up for hearing and it was noticed that the CIT(A) has dismissed the appeal of the assessee on the preliminary ground that the requisite fee in terms of Section 249(1)(j) of the Act has not been paid at the time of filing of the appeal. Accordingly, he dismissed the appeal as unadmitted.
At the time of hearing, the learned counsel submits a copy of the challan showing that the requisite appeal fee has been paid at the time of filing of appeal before the CIT(A). It has also been averred in the affidavit that the appeal fee of `1000/- has been paid on 20.03.2008 vide challan Serial No.52470 BSR Code 6390340.
Considering this aspect, which has not been disputed, the appeal of the assessee is disposed of by restoring the matter back to the file of the CIT(A), who shall adjudicate the appeal of the assessee de-novo in accordance with law. Before parting, we may also observe that the assessee ought to rectify and remove other defects in the appeal noted by the CIT(A), namely, non-availability of penalty order, demand notice etc. Be that as it may, the learned CIT(A) shall allow adequate opportunity of being heard to the assessee and thereafter decide the appeal as per law. Thus, we are not going into the merits of the disputes raised in this appeal.
In the result, the stay application and the appeal of the assessee are disposed of in the above terms.