ITAT allowed the appellant's appeal for statistical purposes and...

ITAT allowed the appellant's appeal for statistical purposes and remanded the matter to CIT(A) for reconsideration. The case involved dismissal of appeal under section 249(4)(b) for failure to pay advance tax equivalent amount before filing appeal. CIT(A) dismissed the appeal despite lack of evidence establishing that appellant's income exceeded taxable threshold. The appellant contended that additions made by AO towards bank account credits were incorrect and actual income remained below taxable limits, negating advance tax liability. ITAT held that determination of advance tax liability requires examination of relevant evidence including books of accounts and financial statements. Since the assessment was ex-parte and appellant failed to furnish return or financial statements, ITAT granted another opportunity by setting aside CIT(A)'s order and directing fresh consideration of the matter.