https://www.taxtmi.com/caselaws?id=181198 The Tribunal set aside the CIT (A)'s order dismissing the appeal and directed its admission, emphasizing compliance with section 249(4) requiring payment of admitted tax as a prerequisite. The Tribunal noted the assessee's payment of tax and interest before a specified date, urging condonation of the delay. It instructed the CIT (A) to consider TDS evidence and decide the appeal on its merits, stressing fair hearing for both parties. The appeal was allowed for statistical purposes, underscoring adherence to statutory provisions and the duty of appellate authorities to fairly assess appeals based on individual circumstances. en-us Fri, 16 Sep 2011 00:00:00 +0530 Mon, 02 Jul 2018 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181198 The Tribunal set aside the CIT (A)'s order dismissing the appeal and directed its admission, emphasizing compliance with section 249(4) requiring payment of admitted tax as a prerequisite. The Tribunal noted the assessee's payment of tax and interest before a specified date, urging condonation of the delay. It instructed the CIT (A) to consider TDS evidence and decide the appeal on its merits, stressing fair hearing for both parties. The appeal was allowed for statistical purposes, underscoring adherence to statutory provisions and the duty of appellate authorities to fairly assess appeals based on individual circumstances. Case-Laws Income Tax Fri, 16 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181198