https://www.taxtmi.com/caselaws?id=390433 The Tribunal allowed the appeal, remitting the matter back to the CIT(A) for a fresh decision on the merits. The assessee had filed the return of income and paid the taxes due, falling under section 249(4)(a) rather than (b). The Tribunal emphasized the importance of fulfilling statutory conditions for appeal admissibility and directed the CIT(A) to reconsider the issue on merits after providing a fair hearing to the assessee and ensuring compliance with notices. en-us Tue, 31 Dec 2019 00:00:00 +0530 Thu, 02 Jan 2020 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390433 The Tribunal allowed the appeal, remitting the matter back to the CIT(A) for a fresh decision on the merits. The assessee had filed the return of income and paid the taxes due, falling under section 249(4)(a) rather than (b). The Tribunal emphasized the importance of fulfilling statutory conditions for appeal admissibility and directed the CIT(A) to reconsider the issue on merits after providing a fair hearing to the assessee and ensuring compliance with notices. Case-Laws Income Tax Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390433