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2020 (1) TMI 46 - ITAT DELHIDue taxes were not paid before filing of an appeal u/s 249(4)(b) - payment of Tax as per ITR filed - reopening of assessment - HELD THAT:- Acknowledgment reflects payment of taxes at ₹ 550/- only. Further, the assessee sought certain information under RTI, copy of the application is placed at page 12 with regard to the proceedings u/s 148, service of notice u/s 148 and also under section 142(1) of the Act. The assessee received certain information vide reply dated 26/02/2018, placed at paper book page 13, against which appeal was filed before the Addl. CIT and then appeal was also filed before the Chief Information Officer. We are not entering into field of whether notice under section148/142(1) of the Act was issued to the assessee, at present. We are deciding the preliminary issue that where the assessee had furnished the return of income and paid taxes due thereon, then the order of the CIT(A) suffers from infirmity in applying the provisions of section 249(4)(b) of the Act. The case of the assessee falls within the provisions of section 249(4)(a) of the Act, hence it was incumbent upon the CIT(A) to decide the issue on merits and not dismiss the appeal in limine. Accordingly, it is deem fit to remit the issue back to the CIT(A) to decide the issue raised on merits after allowing reasonable opportunity of hearing to the assessee. The assessee is also directed to comply with the notices issued by the CIT(A). We decide the present appeal on preliminary issue itself and remit the matter back to the file of CIT(A) with our directions. - Decided in favour of assessee.
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