ITAT Directs Restoration of Income Tax Appeal to Review Payment of Admitted Tax Amount [Read Order]

In a recent case before Income Tax Appellate Tribunal, Bangalore ( ITAT ) the tribunal had directed Commissioner of Income-tax (Appeals), ( CITA ) to restore and review the Income Tax Appeal filed by the assessee to examine the payment of Admitted tax amount.

The assessee Shri.Yalamati Raghavendra filed an appeal against an order by dated 06.08.2024 passed by CIT(A) under Section 250 of the Income Tax Act, 1961, with relevance to the Assessment Year (AY) 2015-16.The appeal was dismissed at the outset without adjudication on merits.

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The appeal was dismissed due to non-payment of admitted tax under section 249(4) (b) of the Act. The AR submitted that if the assessee had placed the challan evidencing the payment of admitted tax then the appeal may be heard on merits.

The CIT(A) had dismissed the appeal of assessee for non payment of the admitted tax amount Rs.1,42,200/-. After which the assessee had produced proof of payment of the same and prayed for the matter to be restored to CIT(A) to adjudicate on merits.

The Tribunal comprising Mr. George George K, Vice President, observed that the issue shall be restored to the files of CIT(A) for examination on payment of admitted tax, and if the tax is found to be paid then the case shall be adjudicated on merits.

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Therefore the appeal filed by assessee was allowed for statistical purposes.

The Appellant, Shri.Yalamati Raghavendra was represented by Advocate Monish Sawkar and Respondent, Income Tax Officer, Raichur was represented by Shri. Ganesh R Gale, Standing Counsel for the Department.

To Read the full text of the Order CLICK HERE
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