Appeal Before CIT(A) cannot be dismissed on Technical Grounds without Sufficient Reason for Non-Payment of Advance Tax: ITAT [Read Order]

The tribunal found that the assessee provided a valid explanation for the delay due to partner disputes and fund withdrawal issues.

By Sneha Sukumaran Mullakkal - On August 31, 2024 4:50 pm - 2 mins read

CIT(A) - ITAT - Appeal Before CIT(A) - Income Tax Appellate Tribunal - Commissioner of Income Tax - ITAT Bangalore - Commissioner of Income Tax(Appeals) - taxscan

The Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) ruled that an appeal before the Commissioner of Income Tax(Appeals)[CIT(A)] cannot be dismissed solely on technical grounds for non-payment of advance tax without a valid reason. Banyan Tree Diagnositc and Research Centre, the appellant-assessee, filed its return of income up to assessment year (AY)…

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