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2019 (5) TMI 1198 - AT - Income TaxMaintainability of appeal before CIT(A) - non payment of the admitted tax liability u/s 140A - non-est appeal in view of provisions of section 249(4) - appeal is filed within the prescribed period of 30 days - Tribunal directed to treat the date of the deposit of self-assessment tax as the date of removal of defect and then if any delay is found, it was to be explained - entire self-assessment tax along with interest u/s 234B has been deposited by the assessee on 28/03/2014 - second round of proceedings with condonation of the delay - CIT(A) treated the date of payment of the self-assessment tax as the date of filing appeal before the Ld. CIT(A) HELD THAT:- In our opinion , the Ld. CIT(A) failed to notice that the appeal was filed originally within the prescribed period of 30 days from the receipt of the order of Assessing Officer. Once the defect of remittance of self-assessment tax stands removed , the Ld. CIT(A) was required to adjudicate the appeal on merits as directed by the Tribunal. In our view, the action of the Ld. CIT(A) is not in accordance with the direction of the Tribunal. In view of the above facts and in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the appeal to the Ld. CIT(A) for adjudicating on merit in accordance with law. The grounds raised by the assessee are allowed for statistical purposes.
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