ITAT does not have powers to accept appeal against orders of DRP if it is not accompanied by a fee

Asst. CIT v. D.E.Shaw India software (P) Ltd [2015]64 95 (Hyderabad Tribunal)

In the instant case, revenue filed appeal before tribunal against the order of DRP which was not accompanied by fee. The tribunal rejected the appeal by treating it as filed in contravention of statutory provisions of S.253 of the Income Tax Act. Further, it was held that the Tribunal can exercise its discretion to accept the memorandum of appeal if same is deficient in enclosures but not when appeal is not accompanied by the requisite fee.


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