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The ITAT set aside the order of the CIT(A) which dismissed the appellant's appeal in limine under section 249(4)(b) for non-payment of advance tax. The appellant had filed a return in response to notice under section 148, claiming rebate under section 87A as the total income was below the taxable threshold, resulting in no advance tax liability. The Tribunal held that since the appellant had no tax liability, the provisions for dismissal under section 249(4)(b) were inapplicable. Consequently, the appeal should not have been dismissed without consideration of the merits. The matter was remanded to the AO for de novo assessment and appropriate adjudication, ensuring the appellant's case on cash deposit additions under section 69 is examined on its substantive merits.
The ITAT set aside the order of the CIT(A) which dismissed the appellant's appeal in limine under section 249(4)(b) for non-payment of advance tax. The appellant had filed a return in response to notice under section 148, claiming rebate under section 87A as the total income was below the taxable threshold, resulting in no advance tax liability. The Tribunal held that since the appellant had no tax liability, the provisions for dismissal under section 249(4)(b) were inapplicable. Consequently, the appeal should not have been dismissed without consideration of the merits. The matter was remanded to the AO for de novo assessment and appropriate adjudication, ensuring the appellant's case on cash deposit additions under section 69 is examined on its substantive merits.
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