The Income Tax Appellate Tribunal held that an appeal cannot be...

The Income Tax Appellate Tribunal held that an appeal cannot be dismissed solely on the ground of non-filing of return or non-payment of advance tax when the entire addition made by the Assessing Officer is under dispute. The Tribunal directed the Commissioner of Income Tax (Appeals) to admit the assessee's appeal and adjudicate it on merits after providing an opportunity to both parties. The Tribunal observed that when the entire addition is disputed, there is no admitted income and consequently no advance tax liability arises on such disputed income. Furthermore, the proviso to Section 249(4)(b) empowers the Commissioner (Appeals) to exempt the assessee from the operation of the clause for good and sufficient reasons recorded in writing.