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2014 (3) TMI 1145 - AT - Income TaxMaintainability of appeal before CIT(A) - non-payment of tax due on income returned u/s 249(4) - As per the version of the assessee, it has remitted the self assessed tax, therefore the CIT(A) may admit and adjudicate the appeal on merits - HELD THAT:- As relying on SHAMRAJ MOORJANI. VERSUS DEPUTY COMMISSIONER OF INCOME TAX. [2004 (12) TMI 328 - ITAT HYDERABAD-B] referring to FILMISTAN LIMITED [1961 (2) TMI 2 - SUPREME COURT] the date of remittance of self assessed Tax by the assessee as the date of removal of defect in filing the appeal and if any delay happened, it need to be explained by the assessee and if the CIT(A) is satisfied with the explanation may condone the delay and adjudicate the appeal on merits. In the result, we set aside the order of the CIT(A) and direct the CIT(A) to act as directed in Para 8 above and the appeal of the assessee is allowed for statistical purpose.
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