Non-payment of returned income tax did not end the matter; subsequent payment led to remand for fresh adjudication.

An appeal dismissed in limine for non-payment of tax due on returned income under section 249(4)(a) was later reconsidered after the assessee produced challans showing subsequent payment of the admitted tax. The assessee sought restoration of the appeal for decision on merits, and the Revenue raised no objection to remand. In these circumstances, the earlier refusal to entertain the appeal was not treated as conclusive, and the matter was set aside to the CIT(A) for fresh adjudication after considering the subsequent payment and the explanation for delay, with an opportunity of hearing to the assessee.

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Issues: Whether the dismissal of the assessee's appeal in limine for non-payment of tax due on the returned income under section 249(4)(a) was sustainable, and whether the matter should be remanded after subsequent payment of the tax.

Analysis: The appeal had been rejected by the first appellate authority for want of payment of tax due on the returned income as a condition for admission. The assessee produced challans showing subsequent payment of the tax, and the Revenue did not oppose remand. In these circumstances, and to afford an opportunity to explain the delay in payment, the matter required fresh consideration by the first appellate authority.

Conclusion: The dismissal in limine was set aside and the matter was remanded to the first appellate authority to decide the appeal afresh after considering the tax payment and the explanation for delay.

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