The ITAT set aside the CIT(A)'s order dismissing the assessee's...

The ITAT set aside the CIT(A)'s order dismissing the assessee's appeal as not maintainable due to non-payment of advance tax, holding that the statutory requirement under Section 249(4)(b) arises only if the assessee is liable to pay advance tax. Since the assessee claimed no taxable income exceeding the exemption limit and thus no obligation to pay advance tax, the appeal's dismissal on maintainability grounds was improper. The tribunal directed the CIT(A) to adjudicate the appeal on merits. The appeal was allowed for statistical purposes, reinstating the assessee's right to have the substantive issues examined.