( 1 ) M/s. Rajkamal Polymers Private Limited is before us aggrieved by the order of Income Tax appellate Tribunal, Bangalore Bench dated 28-6-2001 passed in ITA Nos. 598 to 602 (Bang)/2000.

( 2 ) THE appellant-assessee suffered various orders at the hands of assessing officer under Sections 271 (1) (c), 143 and 154 of Income Tax Act, 1961 ('act' for short ). Aggrieved by the same, assessee filed appeals. There was a delay in the matter. An application was filed seeking to condone delay before the Commissioner. The Commissioner rejected the appeals on the ground of delay. Thereafter second appeals were filed, The Registrar noticed that there is a deficit Court fee payable on the appeals. According to the Registrar, appellant-assessee has to pay court fee at the rate of Rs. 10,000/- for each one of the appeal in the light of the quantum involved in terms of the order of assessing authority. The appellant objected for the said payment. Hence matter was listed before the Tribunal. The Tribunal, by a detailed order, has chosen to reject the contention of appellant in the matter of Court fee. The Tribunal however granted one months' time for paying the deficit Court fee for the purpose of consideration of the case on merits. Aggrieved by the order of the Tribunal, appellant is before us in this appeal.

( 3 ) THE following three questions of law are framed by this Court in terms of order dated 15-1-2002.

(1) Whether on the facts and in the circumstances of the case the Tribunal was right in holding that for purpose of Section 253 (6) of the. T. Act, the "income" includes loss? (2) Whether on the facts and in the circumstances of the case the Tribunal was right in holding that since loss determined by the Assessing Officer is above rupees Ten Lakh and as such the fees payable to the Income Tax Appellate Tribunal per appeal is Rs. 10,000/- as per Section 253 (6) (c) of the Income Tax Act and not Rs. 500/- as per Section 253 (6) (a) of the Income Tax act? (3) Whether on the facts and in the circumstances of the case whether loss cases would be covered by Section 256 (6) (d) of the Income Tax Act 1961 and as such appeal fees is payable only Rs. 500/- for each appeal?

( 4 ) HEARD Sri Shyanbhog, learned Counsel for appellant and Sri Indrakumar, learned Counsel for revenue. Perused the material on record.

( 5 ) ADMITTED facts would reveal of several adverse orders at the hands of assessing authority. Appeals were filed along with delay application. Delay was not considered in each one of the appeals. Appeals stood rejected only on the ground of delay. When those: orders were challenged before the Tribunal, Registrar has chosen to demand a sum of Rs. 10,000/- in the light of the order of assessing authority. The Tribunal has accepted Registrar's objection in terms of the impugned order.

( 6 ) SECTION 253 (6) of the Act would read as under:

253 (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 five hundred rupees. (c) Where the total income of the assessee computed as aforesaid in the case to which the appeal relates is more than two hundred thousand rupees, one percent of the assessed income, subject to a maximum of ten thousand rupees. (d) Where the subject matter of an appeal relates to any matter other than those specified in clauses (a), (b) and (c), five hundred rupees. Provided that no

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