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2020 (2) TMI 1029 - ITAT BANGALOREAssessment u/s 153C - assessee has not paid the taxes at the time of filing Return of Income and has not cured the defects identified u/s 139(9) - HELD THAT:- AO has no alternative except to treat the Return of Income as invalid to commence the assessment proceedings u/s 153C and completed assessment u/s 153C r.w.s. 144. AO has acted on the invalid Return of Income for framing assessment u/s 153(C) we are of the opinion that the Right to appeal, cannot be curtailed on the ground of non-payment of admitted tax. We found the assessee in the appellate proceedings has accepted the fact of nonpayment of taxes and prayed for some time to pay taxes which shows that the assessee is acting under bona fide obligation to pay taxes on admitted income. We are of the substantive opinion that CIT(Appeals) erred in dismissing the assessee's appeal in limine in spite of assessee prayed for some time in appellate proceedings for the payment of taxes due. Accordingly we set aside the order of CIT(Appeals) and restore the entire disputed issue to the file of the CIT(Appeals) to adjudicate afresh and grant time for payment of taxes due on the returned income and subject to payment of taxes the appeal is admitted and adjudicated on the merits. Assessee should be provided adequate opportunity of hearing and shall co-operate in submitting the information for early disposal of the appeal and the grounds of appeal of the assessee are allowed for statistical purposes.
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