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ITAT determined that Section 249(4)(b) was inapplicable due to specific procedural circumstances. The tribunal found the statutory requirements for advance tax payment were not conclusively established, particularly given the ex-parte order by the Assessing Officer. Consequently, the tribunal restored the matter to CIT(A) for merit-based adjudication, directing that the assessee be provided a reasonable opportunity of hearing in the appellate proceedings. The decision effectively nullified the procedural impediment and mandated a substantive review of the underlying tax dispute, ensuring procedural fairness and comprehensive examination of the case.
ITAT determined that Section 249(4)(b) was inapplicable due to specific procedural circumstances. The tribunal found the statutory requirements for advance tax payment were not conclusively established, particularly given the ex-parte order by the Assessing Officer. Consequently, the tribunal restored the matter to CIT(A) for merit-based adjudication, directing that the assessee be provided a reasonable opportunity of hearing in the appellate proceedings. The decision effectively nullified the procedural impediment and mandated a substantive review of the underlying tax dispute, ensuring procedural fairness and comprehensive examination of the case.
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