The ITAT set aside the dismissal of the appeal by the...

The ITAT set aside the dismissal of the appeal by the CIT(A)/NFAC for non-compliance with section 249(4) regarding deposit of demand before filing the appeal. The appellant contended that a return of income was filed and the entire tax liability was satisfied through TDS. The tribunal found that the CIT(A)/NFAC failed to consider the appellant's submission that the return was filed under a PAN allotted in the status of a firm, despite the appellant being a company, and did not provide an opportunity to explain this. Consequently, the matter was remitted to the CIT(A)/NFAC for de novo adjudication with directions to verify the appellant's claims and admit the appeal if the conditions under section 249(4) are met.

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