The Tax Publishers2020 TaxPub(DT) 0128 (Del-Trib)

INCOME TAX ACT, 1961

Section 249

Where assessee had furnished the return of income and paid taxes due thereon, then order of CIT(A) suffers from infirmity in applying the provisions of section 249(4)(b) and it was incumbent upon CIT(A) to decide the issue on merits and not to dismiss the appeal, therefore, matter was remanded back to CIT(A) to decide the issue raised on merits after allowing reasonable opportunity of hearing to assessee.

Form of appeal and limitation - Due taxes not paid before filing of an appeal under section 249(4)(b) - -

Assessee filed this appeal on the ground that CIT(A) had erred in law and on facts in not admitting the appeal and that too, on the ground that due tax was not paid under section 249(4)(b), more so when there was no violation of that section as the assessee has filed her return and tax paid on the returned income. Held: Where assessee had furnished the return of income and paid taxes due thereon, then order of CIT(A) suffers from infirmity in applying the provisions of section 249(4)(b). The case of the assessee falls within the provisions of section 249(4)(a), hence it was incumbent upon CIT(A) to decide the issue on merits and not to dismiss the appeal in limine. Accordingly, matter was remanded back to CIT(A) to decide the issue raised on merits after allowing reasonable opportunity of hearing to assessee.

REFERRED :

FAVOUR : In assessee's favour (by way of remand)

A.Y. :



IN THE ITAT, DELHI BENCH

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