CIT(A) requested exemption from depositing advance tax u/s ...

Tax Appeal Reopened: CIT(A) Must Investigate New Evidence, Decide on Admission, and Rule on Merits.

July 29, 2024

Case Laws Income Tax AT

CIT(A) requested exemption from depositing advance tax u/s 249(4)(b). Assessee demonstrated sufficient reasons for non-appearance/non-compliance before AO during reassessment proceedings. Appellate order set aside, CIT(A) directed to conduct preliminary inquiry into assessee's claim of filing additional evidence like Land Records 7/12, 8A, agricultural income proof. If prima-facie true, CIT(A) shall admit appeal as reasonable cause shown u/s 249(4)(b) proviso to seek exemption from advance tax deposit before filing appeal. CIT(A) to give written finding on admitting appeal u/s 249(4)(b) proviso. If appeal admitted, CIT(A) to adjudicate on merits as per law, pass reasoned order u/s 250(6), admit additional evidence, state points for determination, decision, and reasoning. Appeal allowed for statistical purposes.

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CIT(A) requested exemption from depositing advance tax u/s ...

Tax Appeal Reopened: CIT(A) Must Investigate New Evidence, Decide on Admission, and Rule on Merits.

July 29, 2024

Case Laws Income Tax AT

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