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TMI Blog2020 (4) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... ee alleged that his income is not taxable during the provisions of the Act there cannot be any obligation upon the assessee to pay advance tax. Our view is fortified by the affidavit of the assessee filed before us - first appellate authority has not decided the appeal on merits of the case, therefore, in the interest of justice and fair play restore the appeal to the files of the CIT(A) as dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, his order of not admitting the appeal is liable to be set aside. 2. The CIT (A) on account of not admitting the appeal, did not decided any ground on merit, which is unlawful and therefore, the order of the CIT(A) is liable to be set aside. 3. Reasons recorded u/s 148 for re-assessment were not provided to the /appellant before the completion of six years from the end of the releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts since the assessee had deposited as well as withdrawn cash from bank account and therefore, the addition of ₹ 43,61,300/- is unlawful and is liable to be deleted. 6. The appellant craves leave to add or amend any of the ground of appeal. 3. At the very outset counsel for the assessee stated that the CIT(A) dismissed the appeal of the assessee as not maintainable by invoking t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the appellant in course of hearing on 04.10.2018 sought time to file application u/s 249(4)(b) of I.T. Act, 1961 but thereafter chose not to file that application and not to seek grant of an exemption from the mischief of Section 249(4}(b) which in any case is not available as a matter of right and is discretionary relief to be granted by the Commissioner (Appeals) for good and sufficient re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst appellate authority has not decided the appeal on merits of the case, therefore, in the interest of justice and fair play I deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh on the grounds raised before him after affording a reasonable and fair opportunity of being heard to the assessee. 8. In the result, the appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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