9911796707
TMI Blog2023 (12) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in law the learned Commissioner of Income tax (Appeals)-3, Bhopal ( CIT(A) ) erred in not admitting the appeal without appreciating that the requirement of Section 249(4)(a) of the Act was fulfilled. The Appellant prays that the order of learned CIT(A) dismissing the appeal in limine be set aside with directions to decide the appeal on merits. Ground 2: Against non appreciation of judicial pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the appeal on merits. In support of his contention he has also relied upon the decision of this Tribunal dated 25.05.2023 in assessee s own case for A.Y. 2009-10 in IT(SS) A No. 2/Ind/2023. 3. On the other hand, ld. DR has raised no objection if the matter is remanded to the record of the CIT(A) for fresh adjudication after considering the subsequent payment made by the assessee of self-asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
