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2015 (7) TMI 1066 - AT - Income TaxNon maintainability of appeal invoking the provisions of Section 249(4) - assessee had not paid the admitted taxes - Held that:- As far as the order of CIT(A) in invoking the provisions of Section 249(4)(a), the same cannot be faulted as assessee had not remitted the admitted tax. However, assessee’s contention that it has financial difficulty at that time for payment of tax was not examined by the CIT(A). Now, assessee has remitted the admitted tax and furnished the challan in support of the same. We are of the opinion that assessee’s appeal should be considered on merits. For this purpose, we set aside the impugned order of the CIT(A) and restore the appeal memo for fresh consideration. Since the appeal will be deemed to have been filed on the date admitted tax has been paid, assessee is directed to make necessary condonation petition and CIT(A) should consider it on its merits. CIT(A) is also directed to examine the appeal on merits after granting the necessary condonation. Assessee’s grounds are considered allowed accordingly.
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