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2021 (7) TMI 158 - AT - Income TaxDismissing the appeal in limine on account of non-payment of admitted tax u/s. 249 (4) (a) and delay in filing the appeal u/s. 249(3) by 14 days - HELD THAT:- Since the assessee has paid the self-assessment tax as noted we set aside the order of CIT(A) and restore the file back to him with a direction to adjudicate the appeal on merits and in accordance with law after providing reasonable opportunity of being heard to the assessee in the matter. The assessee is directed to cooperate with the CIT(A) for early disposal of the appeal. Thus, the grounds raised by the assessee are treated as allowed for statistical purposes.
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