Non-Payment of Advance Tax Not Ground for Appeal Dismissal: ITAT Remands Case for Fresh Adjudication [Read Order]
The tribunal held that if the assessee believes no advance tax is payable, the CIT(A) must admit the appeal and adjudicate it on merits and ruled that Non payment of Advance Tax not a ground for Dismissal of appeal
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving an addition of Rs. 1,45,39,000 back to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication, emphasizing that non-payment of advance tax cannot justify the dismissal of an appeal without considering its merits. Sahyogh Nagri Sahkari, (assessee) a co-operative…
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