https://www.taxtmi.com/caselaws?id=368537 The ITAT allowed both appeals of the assessee for statistical purposes. The ITAT held that the first order on a non-maintainable appeal was non-est, and the CIT(A) should have entertained the appeal for adjudication after payment of taxes in the second round of proceedings. The ITAT found the initial order by the CIT(A) to be void due to non-compliance with Section 249(4)(a) and ordered the restoration and revival of the appeal for proper adjudication on all aspects raised by the appellant. The penalty appeal was remanded for fresh consideration in accordance with the law. en-us Mon, 08 Oct 2018 00:00:00 +0530 Wed, 10 Oct 2018 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368537 The ITAT allowed both appeals of the assessee for statistical purposes. The ITAT held that the first order on a non-maintainable appeal was non-est, and the CIT(A) should have entertained the appeal for adjudication after payment of taxes in the second round of proceedings. The ITAT found the initial order by the CIT(A) to be void due to non-compliance with Section 249(4)(a) and ordered the restoration and revival of the appeal for proper adjudication on all aspects raised by the appellant. The penalty appeal was remanded for fresh consideration in accordance with the law. Case-Laws Income Tax Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368537