Section 249(4)(b) bars admission of an appeal where no return is filed unless an amount equal to the advance tax payable is paid, but the proviso allows the Commissioner (Appeals) to exempt the appellant on an application showing good and sufficient reasons. Where neither the assessee nor the Assessing Officer had computed advance tax under section 209, the Commissioner (Appeals) should not summarily treat the assessee as in default; an opportunity to explain the applicability of section 249(4)(b) and to seek exemption must be given before refusing admission. The Tribunal set aside the order and remitted the matter for reconsideration and decision on merits if the precondition is met or exemption is granted.
Section 249(4)(b) bars admission of an appeal where no return is filed unless an amount equal to the advance tax payable is paid, but the proviso allows the Commissioner (Appeals) to exempt the appellant on an application showing good and sufficient reasons. Where neither the assessee nor the Assessing Officer had computed advance tax under section 209, the Commissioner (Appeals) should not summarily treat the assessee as in default; an opportunity to explain the applicability of section 249(4)(b) and to seek exemption must be given before refusing admission. The Tribunal set aside the order and remitted the matter for reconsideration and decision on merits if the precondition is met or exemption is granted.
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