The Appellate Tribunal set aside the order passed by the...

The Appellate Tribunal set aside the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] dismissing the assessee's appeal without admitting it for adjudication on merits. The CIT(A) had rejected the appeal on the ground that the assessee had not satisfied the condition of payment of advance tax as specified u/s 249(4)(b) of the Income Tax Act. The assessee contended that due to a heart problem and hospitalization for angioplasty, they could not appear on the dates provided by the Assessing Officer. Considering the decisions in similar cases and the totality of facts, the Tribunal directed the CIT(A) to admit the assessee's appeal for adjudication on merits after providing a reasonable opportunity of hearing. The appeal was partly allowed for statistical purposes.

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