Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 567 - AT - Income TaxMaintainability of appeal before CIT(A) u/s 249 (4)(b) - failure to pay advance tax - it is the say of the counsel that the income of the assessee was below the taxable limit and, therefore, the assessee was under no obligation to pay advance tax as per the provisions of the law - HELD THAT:- Once the assessee alleged that his income is not taxable during the provisions of the Act there cannot be any obligation upon the assessee to pay advance tax. Our view is fortified by the affidavit of the assessee filed before us - first appellate authority has not decided the appeal on merits of the case, therefore, in the interest of justice and fair play restore the appeal to the files of the CIT(A) as directed to decide the appeal afresh on the grounds raised - Decided in favour of assessee for statistical purposes.
|