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2015 (3) TMI 1259 - AT - Income TaxDefault under Section 249(4)(a) - as at the time of filing of appeal before the CIT(A), assessee had not paid the tax due on the income returned by him - Held that:- The judgement of the Hon’ble Karnataka High Court in the case of K. Satish Kumar Singh [2012 (4) TMI 213 - KARNATAKA HIGH COURT] clearly covers the controversy wherein held that after the dismissal of the appeal by the CIT(A) on account of a default under Section 249(4)(a) of the Act, if the assessee pays the admitted tax, the CIT(A) ought to recall the earlier order dismissing the appeal in-limine and to consider the appeal on merits. Considering the above we deem it fit and proper to set-aside the impugned order of the CIT(A) with directions to consider the plea of the assessee of having paid the tax due on the returned income and upon his being satisfied that the requirement of Section 249(4)(a) of the Act has been complied with, he shall admit and dispose-off the appeal on merits. Needless to say that the CIT(A) shall allow a reasonable opportunity to the assessee of being heard and thereafter he shall pass an appropriate order in accordance with law.
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