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ITAT held that the LD CIT(A)/NFAC erred in dismissing the assessee's appeal for non-payment of advance tax where the statutory prerequisites under ss. 208 and 209 and condition in s. 249(4)(b) were not properly applied; the Tribunal found the denial of admission on that basis improper. Without adjudicating merits, ITAT set aside the LD CIT(A)/NFAC order and remitted the matter to LD CIT(A)/NFAC with directions to admit the appeal, afford the assessee a reasonable opportunity of hearing, and decide the matter on merits in accordance with law.
ITAT held that the LD CIT(A)/NFAC erred in dismissing the assessee's appeal for non-payment of advance tax where the statutory prerequisites under ss. 208 and 209 and condition in s. 249(4)(b) were not properly applied; the Tribunal found the denial of admission on that basis improper. Without adjudicating merits, ITAT set aside the LD CIT(A)/NFAC order and remitted the matter to LD CIT(A)/NFAC with directions to admit the appeal, afford the assessee a reasonable opportunity of hearing, and decide the matter on merits in accordance with law.
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