ITAT remanded the case to CIT(A) for substantive appeal...

ITAT remanded the case to CIT(A) for substantive appeal adjudication after finding prima facie evidence suggesting the assessee's income was below taxable threshold. The tribunal noted documentary proof from school authorities and local tehsildar indicating potential agricultural land sale without capital gains tax liability. While advance tax payment under sections 208 and 210 remains the assessee's responsibility, the tribunal determined that the presented documents warrant further verification. Appeal was allowed for statistical purposes, directing CIT(A) to admit and examine the appeal on merits based on the submitted grounds in Form No. 35.