The Commissioner Of Income Tax - 11 v. Govind A. Ahuja

RMA IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. INCOME TAX APPEAL NO. 1637 OF 2010 The Commissioner of Income Tax - 11 .. Appellant Vs Govind A. Ahuja .. Respondent None present CORAM : J.P. DEVADHAR & A.A. SAYED, JJ. P.C.: DATE : 13th JULY, 2011. 1. In this case, the appeal filed by the assessee was dismissed by CIT(A) on the ground that the assessee had not paid the admitted tax before filing of the appeal. The ITAT has set aside the order of CIT(A) by recording that the admitted tax has been paid during pendency of the appeal and accordingly, restored the appeal filed by the assessee to the file of CITA(A) for passing fresh orders in accordance with law. In these circumstances, we see no infirmity in the order passed by the ITAT. Accordingly, the appeal is dismissed with no order as to costs.CIT(A) on the ground that the assessee had not paid the admitted tax before filing of the appeal. The ITAT has set aside the order of CIT(A) by recording that the admitted tax has been paid during pendency of the appeal and accordingly, restored the appeal filed by the assessee to the file of CITA(A) for passing fresh orders in accordance with law. In these circumstances, we see no infirmity in the order passed by the ITAT. Accordingly, the appeal is dismissed with no order as to costs. [ A.A. SAYED, J ] [ J.P. DEVADHAR, J ]