https://www.taxtmi.com/caselaws?id=435130 The Tribunal set aside the CIT(A)'s order and directed re-adjudication on merits. The appeal should not have been dismissed under Section 249(4)(b) as taxes were paid on the original return. The Tribunal instructed the CIT(A) to allow the assessee a fair hearing and to review the specific additions by the AO and the interest levy under Sections 234-A, 234-B, and 234-C. en-us Mon, 20 Feb 2023 00:00:00 +0530 Mon, 13 Mar 2023 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435130 The Tribunal set aside the CIT(A)'s order and directed re-adjudication on merits. The appeal should not have been dismissed under Section 249(4)(b) as taxes were paid on the original return. The Tribunal instructed the CIT(A) to allow the assessee a fair hearing and to review the specific additions by the AO and the interest levy under Sections 234-A, 234-B, and 234-C. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435130