Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
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.
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
