- (1.)THIS appeal by the assessee under Section 260A of the Income Tax Act, 1961 [for short "the Act"] is directed against the order dated 21.11.2006 passed by the Income Tax Appellate Tribunal, Indore Bench [for short "the ITAT"] in IT (SS) A No.39/Ind/05 for the block period 01.04.1996 to 26.06.2002 by which the assessee's appeal against the order dated 30.12.2004 passed by the CIT (A) has been dismissed.
(2.)The CIT (A) vide order dated 30.12.2004 dismissed the assessee's appeal for non compliance of the requirement of payment of admitted tax as provided under Section 249(4) of the Act. The said order on being challenged before the ITAT, the ITAT also dismissed the assessee's appeal upholding the order passed by the CIT (A) dismissing the appeal holding it to be not maintainable in view of non payment of admitted tax. Rectification application submitted by the assessee before the ITAT was also rejected vide order dated 25.07.2008 passed in Misc. Appeal No.59/Ind/98.
(3.)Feeling aggrieved by the aforesaid orders passed by the CIT (A) and the ITAT, the assessee has filed this appeal.