The ITAT Amritsar considered an appeal before CIT(A) u/s 249 ...

Non admission of appeal before the CIT(A) for non-payment of advance tax: Assessee not liable for advance tax u/s 208. Appeal restored.

Case Laws Income Tax

May 30, 2024

The ITAT Amritsar considered an appeal before CIT(A) u/s 249 regarding non-admission of appeal due to non-payment of advance tax u/s 249(4)(b). The assessee claimed no taxable income, citing agricultural income and non-taxable gifts. Documentary evidence was submitted. The Tribunal found the assessee's stance consistent and declared NIL taxable income, indicating no obligation to pay advance tax u/s 207 and sec 209. The CIT(A) was directed to admit the appeal, considering advance tax as NIL. The order was set aside for further verification of evidence and proper opportunity for the assessee. Appeal allowed for statistical purposes.

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The ITAT Amritsar considered an appeal before CIT(A) u/s 249 ...

Non admission of appeal before the CIT(A) for non-payment of advance tax: Assessee not liable for advance tax u/s 208. Appeal restored.

Case Laws Income Tax

May 30, 2024

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