9911796707
TMI Blog2011 (7) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... owards the payment of admitted tax treating it to be compliance of the requirement of s. 249(4) - Held that: the defect in the appeal before the CIT(A) due to non-compliance of payment of admitted tax which is a directory requirement can be treated to have been removed - Appeal is allowed by way direction to treat the said realization of the amount towards payment of admitted tax and to treat the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-compliance of the requirement of payment of admitted tax as provided under s. 249(4) of the Act. The said order on being challenged before the Tribunal, the Tribunal also dismissed the assessee's appeal upholding the order passed by the CIT(A) dismissing the appeal holding it to be not maintainable in view of non-payment of admitted tax. Rectification application submitted by the assessee before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee so as to make the appeal before the CIT(A), maintainable. In the circumstances he prayed that the said recovery from the Hundis may be ordered to be adjusted towards the payment of admitted tax treating it to be compliance of the requirement of s. 249(4) of the Act and the CIT(A) be directed to decide the assessee's appeal on merits. 5. Ms. Veena Mandlik, learned counsel appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the CIT(A) to be competent for the purposes of s. 249(4) of the Act. 7. We accordingly set aside the impugned orders passed by the CIT(A) and the Tribunal and remit the matter to CIT(A) by restoring the appeal before the CIT(A) with direction to the CIT(A) to decide the assessee's appeal on merits, in accordance with law, uninfluenced by the earlier orders passed by it and by the Tribunal as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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