Category Archives: Refund of Appeal Fee

Refund of Appeal Fee

The special bench of the Kolkata Tribunal in Bidyut Kumar Sett vs. Income-tax Officer (2005) 92ITR 148 S held that the Tribunal fee on an appeal against the order of penalty levied under section 271(1)(c) of the I.T. Act is governed by clauses (a) to(c) of section 253(6) of the Income-tax Act. Sub-section (6) of section 253 provide the following scale of fees for appeal to the Tribunal:-

“ (6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, in the case of an appeal made, on or after the 1st day of October, 1998, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of,—

(a) where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is one hundred thousand rupees or less, five hundred rupees,

(b) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, one thousand