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The Appellate Tribunal held that the non-admission of appeal for non-payment of advance tax u/s 249(4)(b) was not justified. The assessee declared no taxable income, only agricultural income exempted under the Act 61. The computation showed non-taxable income and no liability to pay advance tax u/s 207 and 209. The CIT(A) should have admitted the appeal for adjudication on merits. The order was set aside, and the case was restored for proper verification and hearing, with the amount of advance tax payable considered as NIL. The appeal of the assessee was allowed for statistical purposes.
The Appellate Tribunal held that the non-admission of appeal for non-payment of advance tax u/s 249(4)(b) was not justified. The assessee declared no taxable income, only agricultural income exempted under the Act 61. The computation showed non-taxable income and no liability to pay advance tax u/s 207 and 209. The CIT(A) should have admitted the appeal for adjudication on merits. The order was set aside, and the case was restored for proper verification and hearing, with the amount of advance tax payable considered as NIL. The appeal of the assessee was allowed for statistical purposes.
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