2023 (12) TMI 1344 - AT - Income Tax

Dismissal of appeal by CIT(A) for want of payment of admitting tax due on the returned income - HELD THAT - CIT(A) has referred to provisions of section 249(4)(a) of the Act which contemplates inter alia that no appeal under this chapter shall be admitted unless at the time of filing the appeal the assessee has paid the tax due on the income returned by him. Now the assessee has produced challans of payment of tax due on returned income. Therefore, in the facts and circumstances of the case and in the interest of justice the matter is set aside to the record of the CIT(A) for deciding the same afresh after considering the payment made by the assessee as well as explanation for delay in making payment of due tax on returned income. Needless to say the assessee be given an appropriate opportunity of hearing before passing fresh order. Appeal of the assessee is allowed for statistical purposes.

Summary

The appeal was filed against the order of the Commissioner of Income Tax (Appeal) for Assessment Year 2010-11. The appeal was dismissed for non-payment of self-assessment tax, but the assessee subsequently paid the tax. The Tribunal remanded the matter back to the Commissioner for fresh adjudication considering the payment made by the assessee. The appeal of the assessee was allowed for statistical purposes.