| |
| The Tax Publishers2020 TaxPub(DT) 1303 (Bang-Trib) INCOME TAX ACT, 1961
Section 250(6)
Clearly, assessee in appellate procedings had accepted the fact of non-payment of taxes and prayed for some time to pay taxes which showed that assessee was acting under bona fide obligation to pay taxes on admitted income and, therefore, CIT(A) erred in dismising assessee's appeal in limine. Accordingly, matter was referred back to CIT(A) with direction to grant time for payment of taxes due on returned income and subject to payment of taxes, to adjudicated appeal on merits.
|
Appeal [CIT(A)] - Order passed by CIT(A) - Dismissal of appeal on the ground of non-payment of admitted tax - Assessee prayed for some time in appellate proceedings for payment of taxes due.
Assessee by way of appeal filed before CIT(A) framed under section 153C. CIT(A) dismissed appeal on the ground of non-payment of admitted tax.Held: Clearly, assessee in appellate procedings had accepted the fact of non-payment of taxes and prayed for some time to pay taxes which showed that assessee was acting under bona fide obligation to pay taxes on admitted income and, therefore, CIT(A) erred in dismissing assessee's appeal in limine. Accordingly, matter was referred back to CIT(A) with direction to grant time for payment of taxes due on returned income and subject to payment of taxes, to adjudicated appeal on merits.
REFERRED :
FAVOUR : In assessee's facour (by way of remand).
A.Y. : 2010-11, 2011-12 & 2012-13
IN THE ITAT, BANGALORE BENCH
 SUBSCRIBE FOR FULL CONTENT
|