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2015 (6) TMI 308 - HC - Income TaxNon-compliance of Section 246 (4) - Held that:- There was a financial constraint faced by respondent assessee. Therefore, he took time to arrange for money but the said amount was duly paid before the appeal was dismissed by the first appellate authority. It has been held that the appeal should have been treated as validly filed on the date when the tax amount was paid. After examining the factual matrix, Tribunal condoned the delay and directed CIT (Appeals) to hear the appeal on merits as it was admitted that the tax amount has been paid. See J.K.Chaturvedi V. ACIT [2003 (9) TMI 286 - ITAT AHMEDABAD] - Decided against revenue.
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