9911796707
TMI Blog2023 (12) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case and 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord of the CIT(A) for adjudication 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 paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(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. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19 .12.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
