https://www.taxtmi.com/caselaws?id=753631 ITAT Raipur set aside CIT(A)'s dismissal of appeal for non-payment of advance tax under Section 249(4)(b). The assessee had not filed return of income but claimed no taxable income for the year. ITAT held that advance tax payment requirement under Section 249(4)(b) applies only when assessee has obligation to pay advance tax under Sections 208-209. Since assessee had no taxable income, no advance tax obligation existed, making the appeal maintainable. Matter remanded to CIT(A) for decision on merits. en-us Wed, 10 Apr 2024 00:00:00 +0530 Thu, 06 Jun 2024 20:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753631 ITAT Raipur set aside CIT(A)'s dismissal of appeal for non-payment of advance tax under Section 249(4)(b). The assessee had not filed return of income but claimed no taxable income for the year. ITAT held that advance tax payment requirement under Section 249(4)(b) applies only when assessee has obligation to pay advance tax under Sections 208-209. Since assessee had no taxable income, no advance tax obligation existed, making the appeal maintainable. Matter remanded to CIT(A) for decision on merits. Case-Laws Income Tax Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753631